FSSAI Introduces Provisions for Revised Annual Returns in FoSCoS Beyond May 31 Deadline

The Food Safety and Standards Authority of India (FSSAI) has decided to introduce a provision in the Food Safety Compliance System (FoSCoS) allowing for the filing of Updated/Revised Annual Returns beyond the initial deadline of May 31. Currently, Food Business Operators (FBOs), including Manufacturers and Importers, can only revise/update their annual returns until May 31. The new provision in FoSCoS will enable FBOs to rectify inadvertent mistakes in their annual returns after May 31, subject to certain conditions and fees.

According to the FSSAI’s order, FBOs can revise their annual returns a maximum of two times, and the last submitted annual return will be considered final. This provision is applicable only to FBOs who filed their returns by the May 31 deadline. The revised filing fee will be determined based on the timeline, with a fee for revisions made within three months (by August 31 of the following year) and a higher fee for revisions made beyond that period (from September 1 to March 31 of the following year).

There are specific conditions for FBOs who filed annual returns beyond May 31 with a late fee. They are allowed one-time revised/updated filing of annual returns until March 31 of the following year, with the revised filing fee equal to Two-year licence fee + GST. However, the provision does not permit the revised filing of Annual Returns for the original returns filed beyond March 31 of the following year. This new provision will be effective from January 6, 2024, for Annual Returns of the fiscal year 2022-23.

The original deadline for the submission of these returns was May 31, 2023, and it was extended to June 30, 2023, as per the order dated June 9, 2023.