Overview Requirement Documents procedure Fees Timeline FAQ

Introduction

The FSSAI Annual Return is a mandatory yearly filing for food business operators (FBOs) holding a State or Central FSSAI License who manufacture, import, export, process, repack, or relabel food products. It's filed as Form D1 on the FoSCoS portal by 31 May every year, covering the preceding financial year's product-wise quantities and details. Dairy businesses may also need Form D2, a half-yearly return. Businesses with only a Basic Registration, or those doing purely retail, distribution, or storage, are generally exempt. Late filing attracts a penalty of Rs. 100 per day of delay, and repeated non-filing can affect your license standing.

What Is the FSSAI Annual Return?

The FSSAI Annual Return is a yearly compliance filing that food business operators holding a State or Central FSSAI License submit to report what they manufactured, imported, processed, repacked, or relabelled during the previous financial year. It's filed as Form D1 through the FoSCoS (Food Safety Compliance System) portal, and it captures details like the types of food products handled, the quantities produced or dealt in (typically in metric tonnes), and packaging information.

It's important to understand what this return is not: it isn't a financial or tax filing, and it doesn't ask for your profit, revenue, or GST details. FSSAI uses this data purely for regulatory oversight — tracking food industry trends, monitoring compliance, and shaping food safety policy.

Form D1 vs Form D2: What's the Difference?

FSSAI uses two different annual/periodic return forms, depending on your business activity:

Parameter	Form D1 (Annual Return)	Form D2 (Half-Yearly Return)
Who files it	All licensed FBOs manufacturing, importing, exporting, processing, repacking, or relabelling food	FBOs manufacturing/processing milk and milk products
Frequency	Once a year	Twice a year
Due dates	31 May, for the preceding financial year (1 April - 31 March)	31 October (for April-September) and 30 April (for October-March)
What it covers	Product-wise quantities, food categories, and packaging details for the year	Milk procurement, production, and distribution data for the half-year
Current status	Mandatory for all eligible FBOs	Some dairy FBOs are now required to file only Form D1, per revised FSSAI guidance — confirm your specific requirement

Who Needs to File an FSSAI Annual Return?

Food manufacturers and processors holding a State or Central FSSAI License.

Importers and exporters of food products holding a valid FSSAI License.

Businesses engaged in repacking or relabelling food products under their own FSSAI License.

Milk and milk product manufacturers/processors, who may additionally need to file Form D2 (subject to current FSSAI guidance for your category).

New license holders — even if you received your license partway through the financial year, you still need to file Form D1 for that partial period, not just from your next full financial year.

Who Is Generally Exempt from Filing

FBOs hold only an FSSAI Registration Certificate (Basic Registration) rather than a State or Central License.

Restaurants, fast-food outlets, and other food service establishments that don't manufacture, process, import, or repack food.

Retailers, distributors, wholesalers, and transporters who only trade in already-packaged food without any manufacturing or repacking activity.

Storage-only operators who don't process or repackage the food they store.

Why FSSAI Annual Return Filing Matters

Keeps your FSSAI License in good standing — repeated non-filing can affect your compliance record and, in serious cases, lead to suspension or cancellation.

Avoids the daily late-filing penalty, which adds up quickly the longer a return remains unfiled.

Supports smoother license renewal or retention, since compliance history is increasingly relevant under FSSAI's post-2026 risk-based inspection framework.

Builds a clean regulatory track record, which matters if you ever need supporting documents like a Non-Conviction Certificate or Market Standing Certificate for tenders.

Contributes to FSSAI's broader food safety monitoring, helping the regulator track industry-wide production trends and identify potential compliance gaps.

Information & Documents Required for Form D1 Filing

Form D1 is a data-disclosure filing rather than a document-heavy application, but you'll need to have the following ready and accurate before you file:

FSSAI License number and licensed premises details.

Complete list of food products/categories manufactured, processed, imported, exported, repacked, or relabelled during the financial year.

Product-wise quantities produced or handled, typically expressed in metric tonnes.

Packaging details for the products covered.

Raw material details, where applicable to your category of business.

Any compliance-related details FSSAI's return format requests for your specific license category.

Step-by-Step Process: Filing Your FSSAI Annual Return

Gather your financial year's production, import/export, or repacking data — product-wise quantities, categories, and packaging details.

Navigate to the Annual Return / Form D1 filing section for your license.

Enter the required product-wise data for the preceding financial year (1 April to 31 March).

Review all entries carefully, since inaccurate quantity or category data can trigger compliance queries later.

Submit the return well before the 31 May deadline — the portal can get slow closer to the deadline as many FBOs file at once.

Download and retain the filing confirmation/acknowledgment for your compliance records.

If applicable, separately file Form D2 for milk/dairy operations by its respective half-yearly due dates.

FSSAI Annual Return Filing Fees

Filing Form D1 (and Form D2, where applicable) on the FoSCoS portal does not carry a separate government filing fee — it's a compliance disclosure, not a paid application. The cost implication comes entirely from late filing, in the form of the daily penalty described below.

Penalty for Late or Non-Filing of FSSAI Annual Return

Scenario	Penalty / Consequence
Form D1 filed after 31 May	Rs. 100 per day of delay, starting the day after the due date, with no currently prescribed upper cap under most current guidance
Form D2 filed after its half-yearly due date	Rs. 100 per day of delay, similar to Form D1
Repeated or prolonged non-filing	Can affect your compliance standing and, in serious or persistent cases, may lead to license suspension or cancellation
New license holders skipping their first partial-year filing	Treated the same as any other late/non-filing — the partial year of operation still needs to be reported

Verify before you file :
Some sources reference a maximum penalty cap (for example, a multiple of your annual license fee), and a 2026 draft amendment has reportedly proposed changes to the late-filing penalty framework. Since this area is evolving, confirm the current penalty structure on the FoSCoS portal or with your Licensing Authority, especially if your filing is significantly overdue.

FSSAI Annual Return Filing Timeline at a Glance

Filing	Applicable Period	Due Date
Form D1 (Annual Return)	Previous financial year (1 April - 31 March)	31 May every year
Form D2, Period 1 (if applicable)	1 April - 30 September	31 October
Form D2, Period 2 (if applicable)	1 October - 31 March	30 April

Plan ahead :
Mark 31 May as a fixed date on your compliance calendar every year. Waiting until the last week is one of the most common reasons filings go late — the FoSCoS portal can slow down as filing volume peaks near the deadline, and last-minute data-gathering often uncovers gaps that take time to resolve.

Why Choose Silvereye Certifications For Your FSSAI Annual Returns Filing

FSSAI annual return filing is one of those compliance tasks that's easy to overlook until the penalty starts adding up. Since it applies to manufacturers, importers, processors, repackers, and relabellers — not just large food companies — even smaller licensed FBOs need to treat the 31 May deadline as a fixed, non-negotiable date on their compliance calendar every year.

Silvereye Certifications supports food business operators with FSSAI annual return filing — from confirming whether Form D1, Form D2, or both apply to your business, to compiling accurate product-wise data, filing through the FoSCoS portal, and keeping your compliance record clean ahead of any future license renewal, retention, or tender-related certification.

Next step :
Need help getting your FSSAI Form D1 (or D2) filed correctly and on time? Talk to Silvereye Certifications for end-to-end annual return filing support before the 31 May deadline.

Frequently Asked Questions: FSSAI Annual Return Filing

It's a mandatory yearly filing (Form D1) for FSSAI License holders who manufacture, import, export, process, repack, or relabel food products, reporting product-wise quantities and categories for the preceding financial year through the FoSCoS portal.

Any FBO holding a State or Central FSSAI License and engaged in manufacturing, importing, exporting, processing, repacking, or relabelling food. Businesses with only a Basic Registration, or those doing purely retail, distribution, or storage, generally don't need to file.

Form D1 is due by 31 May every year, covering the preceding financial year (1 April to 31 March). If 31 May falls on a Sunday or public holiday, check the FoSCoS portal for any official extension.

No. It's a product and quantity disclosure — reporting what you manufactured, imported, or handled, and in what quantities — not a financial or tax filing. It doesn't ask for revenue, profit, or GST details.

Form D2 is a half-yearly return for businesses manufacturing or processing milk and milk products. However, FSSAI's guidance in this area has been revised, and many dairy FBOs are now required to file only Form D1 — confirm your specific requirement on the FoSCoS portal.

A penalty of Rs. 100 per day of delay applies, starting the day after the 31 May due date, with no currently prescribed upper cap under most guidance. Repeated or prolonged non-filing can also affect your license's compliance standing.

Yes. Even if your license was issued mid-year, you still need to file Form D1 for that partial period of operation — you don't get to skip your first year and start from the next full financial year.

No separate government filing fee applies to submitting Form D1 or D2 on time. The only cost implication is the daily penalty that applies if you file late.

Compliance history, including timely annual return filing, is increasingly relevant under FSSAI's post-2026 risk-based inspection framework. While a single late filing may not immediately affect your license, a pattern of non-compliance can influence inspection frequency and your overall compliance standing.

Generally, no. Restaurants, fast-food outlets, retailers, distributors, wholesalers, and storage-only operators who don't manufacture, process, import, or repack food are typically exempt from Form D1 filing.

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