The Food Safety and Standards Authority of India (FSSAI) on January 09, 2024, issued a notification regarding the Introduction of the Provision in FoSCoS to file an Updated/Revised Annual Return
The following has been stated namely: -
• It states that the provision to update/revise Annual Return in FoSCoS after 31st May has been enabled to rectify inadvertent mistakes subject to the following conditions and fees namely: -
(i) Compliant FBOs who have filed Annual Return by 31st May of the following year: Revision of annual return is allowed a maximum of two times and the last submitted annual return will be considered as final. The revised filing fee applicable is as follows:
(a) Revising within Three months i.e. by 31st August of following year: One-year license fee + GST
(b) Revising beyond Three months i.e. 1st September to 31st March of following year — Two-year license fee + GST
(ii) FBOs who have filed Annual Returns beyond 31st May of the following year with late fee: Only one time revised/updated filing of annual return is allowed till 31st March of the following year, with a revised filing fee equal to a Two-year license fee + GST
(iii) Revised filing of Annual returns is not allowed for the original annual returns filed beyond 31st March of the following year. For eg. if an FBO files a delayed annual return [first time] for FY2022-23 on 01st April 2024 [for which the due date was 31st May 2023], in such cases, FBOs are not allowed to file a revised return.
• It states that The provision for filing of updated/revised returns will come into effect from January 06, 2024, for Annual Returns of FY 2022-23 for which the last date of submission of the original return was May 31, 2023.
[Notification No. F. No. 15(31)2020/FoSCoS/RCD/FSSAIpt1 -Part(4)]
