Sri Golden Agency — A neighbourhood provisions | srigoldenagency.com

What a kirana must hold

Sri Golden Agency — A neighbourhood provisions | srigoldenagency.com

A small kirana agency in India needs an FSSAI registration or licence matched to its annual turnover, GST registration once turnover crosses the goods threshold, and shelf stock that carries the label declarations required by the 2011 packaged commodities rules. This reference lays out each slab, fee and limit so you can check which tier applies before anything is filed.

srigoldenagency.comSlabs are revised from time to time — re-check the figures before filing.The 14-digit FSSAI number must be displayed on the premises.

All the thresholds on one board

Licences, registrations and storage limits for a small provisions agency, with the figures behind each.
RequirementApplies atFee or rateValidity or rule
FSSAI Basic RegistrationTurnover up to Rs 12 lakh a yearRs 100 a yearGranted for up to 5 years
FSSAI State LicenceRs 12 lakh to Rs 20 crore a yearRs 2,000-7,500 a year, by categoryGranted for up to 5 years
FSSAI Central LicenceAbove Rs 20 crore a yearRs 7,500 a yearGranted for up to 5 years
GST registration, goodsAbove Rs 40 lakh a yearRegistration mandatoryRs 20 lakh line in special-category states
GST composition scheme, tradersUp to Rs 1.5 crore a year1% of turnoverOptional for eligible traders
FSSAI number displayEvery registered premises14 digitsMust be displayed on the premises
Chilled dairy storageShelf check at receiving2-6 CCold-chain limit
Frozen goods storageShelf check at receiving-18 C or belowCold-chain limit
Licences, registrations and storage limits for a small provisions agency, with the figures behind each.

The figures worth memorising

Three numbers that decide most of the compliance position before anything is filed.

Kirana agencyFSSAIMRPComposition scheme
The key terms of this guide, drawn to one scale

Which FSSAI slab applies at your turnover?

Turnover alone decides the slab: Basic Registration up to Rs 12 lakh a year, a State Licence up to Rs 20 crore, and a Central Licence above that.

Basic Registration covers annual turnover up to Rs 12 lakh and costs Rs 100 a year. A State Licence covers Rs 12 lakh to Rs 20 crore, with fees that vary by category at roughly Rs 2,000-7,500 a year. Above Rs 20 crore a Central Licence is required, at Rs 7,500 a year.

Whichever tier applies, the outcome is a 14-digit registration or licence number, and that number must be displayed on the premises. A registration can be granted for up to 5 years before renewal, so the fee is annual but the certificate can run longer.

The slabs are revised from time to time, so the band should be re-checked at every renewal rather than copied from the last application. A worked example: at Rs 10 lakh turnover the agency files Basic; at Rs 30 lakh it sits in the State slab.

Three checks, in the order you will meet them

When does GST registration become mandatory?

For a goods trader, GST registration is required once annual turnover crosses Rs 40 lakh — Rs 20 lakh in special-category states.

GST registration is required at Rs 40 lakh annual turnover for goods. In special-category states the line is lower: Rs 20 lakh. Below the applicable line, registration is not compulsory for a goods trader; above it, it is mandatory.

Once registered, an eligible trader may use the composition scheme, which runs at 1% of turnover up to Rs 1.5 crore a year — a flat rate on turnover.

The GST line does not move with the FSSAI slabs. At Rs 30 lakh turnover a provisions agency needs a State Licence from FSSAI but is still below the GST goods threshold; at Rs 50 lakh it needs both. The same turnover figure feeds both tests, so count it once and check it against each.

What must a label show before stock goes on the shelf?

Under the Legal Metrology Packaged Commodities Rules, 2011, every pre-packaged item must declare net quantity, the month and year of packing, and an MRP inclusive of all taxes.

The check belongs at receiving: read the pack before it goes on the shelf, not after a customer points at it. Three declarations are mandatory on every pre-packaged item, and the receiving read adds the 14-digit FSSAI number as a fourth.

The MRP is a ceiling. A retailer may not sell above the printed MRP, though discounts below the printed MRP are permitted — so the shelf price can be lower than the print, never higher.

The packing month matters beyond the label itself. Packaged staples such as rice, pulses and cooking oil typically carry a printed shelf life of 6-12 months from the date of packing, and the printed month is what lets you work out how much of that window is left when the carton arrives.

  • Net quantity declared on the pack
  • Month and year of packing printed
  • MRP inclusive of all taxes
  • The 14-digit FSSAI number, legible

In what order do you set this up?

Work from turnover to licence to shelf: each step below depends on the figure before it.

The order matters because each step depends on the one before it: turnover decides the FSSAI slab, the same turnover decides the GST position, and the licence number feeds the label check at receiving.

Typical refusals and objections have names worth knowing. Applications are returned when the chosen slab does not match the declared turnover — a Basic application on turnover above Rs 12 lakh is the standard case. Stock is objected to when a pack lacks the month and year of packing, shows an MRP that is not inclusive of taxes, or carries no legible 14-digit FSSAI number. A premises check can also flag a licence number that is issued but not displayed.

  • Step 1: Count annual turnover — every later choice depends on this figure.
  • Step 2: Match the FSSAI slab — Basic up to Rs 12 lakh, State up to Rs 20 crore, Central above.
  • Step 3: Apply for the registration or licence; it can be granted for up to 5 years before renewal.
  • Step 4: Display the 14-digit number on the premises as soon as it is issued.
  • Step 5: Test turnover against the GST goods line — Rs 40 lakh, or Rs 20 lakh in special-category states — and register if you cross it.
  • Step 6: If eligible, choose between regular registration and the 1% composition scheme, which runs up to Rs 1.5 crore a year.
  • Step 7: Set the receiving read — net quantity, packing month and year, MRP with taxes, and the FSSAI number on every pack.

What shop owners ask before filing

My turnover is under Rs 12 lakh. Do I still need anything from FSSAI?
Yes — Basic Registration, at Rs 100 a year. It is the lowest slab, but it is still a registration: you receive a 14-digit number and it must be displayed on the premises.
I sell only packaged goods and turnover is below Rs 40 lakh. Is GST registration compulsory?
No, not below the goods threshold. Registration becomes mandatory at Rs 40 lakh a year, or Rs 20 lakh in special-category states; once registered, eligible traders can opt for the 1% composition scheme up to Rs 1.5 crore.
Can I charge more than the printed MRP if my costs have gone up?
No. Under the 2011 packaged commodities rules a retailer may not sell above the printed MRP. Discounts below the printed MRP are permitted, so the shelf price can only move downward from the print.
A supplier's carton has no packing month on the packs. Can I shelve them?
No — month and year of packing is a mandatory declaration under the 2011 rules. Without it you also cannot judge the remaining shelf life, which for staples like rice, pulses and cooking oil typically runs 6-12 months from packing.

Where the figures come from

The figures above trace to the FSSAI licence slabs and fee schedule, the GST registration thresholds and composition scheme, and the Legal Metrology Packaged Commodities Rules, 2011.