Holding a food license isn’t the finish line. Every eligible food business must also file its FSSAI Annual Return on time, or face a daily penalty that adds up fast.
Businesses Served
Form D1 Due Date
Late Filing Penalty
Form D2 (Half-Yearly, Dairy)
An FSSAI annual return is a yearly disclosure filed by licensed food businesses on the FoSCoS portal using Form D1. It reports the quantity and type of food products manufactured, imported, repacked or relabelled during the previous financial year (1 April to 31 March). The requirement comes from Clause 2.1.13 of the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011.
A separate annual return is required for each FSSAI licence. If you hold more than one licence, file one Form D1 per licence. The annual return is also different from licence renewal or annual licence fee payment, so completing one does not cover the other.
Form D2 is the half-yearly return filed by licensed milk and milk product businesses. It reports milk procurement, milk product manufacturing, stock, sales, marketing and exports for each six-month period. If you still need a licence, see our FSSAI registration and licence service.
Businesses that only trade, store, distribute or sell food, such as retailers, wholesalers and restaurants, are generally outside the Form D1 requirement. Basic registration holders are also not covered. Milk and milk product businesses file Form D2 instead, as explained below. If your activity is mixed, confirm your category and form before filing, because filing the wrong return type is a common mistake.
| Points | Detail |
|---|---|
Form | Form D1, filed online on FoSCoS only |
Period covered | Previous financial year, 1 April to 31 March |
Standard last date | 31 May every year |
Late fee | Rs. 100 per day after the last date |
Maximum penalty | Up to 5 times the annual licence fee |
Form D2 applies to licensed businesses that manufacture or process milk and milk products, such as dairy units, milk product manufacturers, and chilling or collection operations that hold a licence. Retailers who only sell packaged milk products, without manufacturing or repacking, are generally not required to file it. It is filed on FoSCoS twice a year.
| Return period | Last date for Form D2 |
|---|---|
1 April to 30 September | 31 October |
1 October to 31 March | 30 April |
A late fee of Rs. 100 per day applies after the due date, as with Form D1. Please confirm the current due date and your applicable form on FoSCoS before filing.
Keep your production register, sales invoices and import records ready. If you also handle indirect tax records, our monthly GST return filing support can keep your sales data consistent across filings.
Send your licence details and get a quotation within hours.
Yes, for licensed manufacturers, importers, repackers, relabellers and manufacturer-exporters. Form D1 must be filed online on FoSCoS.
A late fee of Rs. 100 per day applies after the last date, up to a maximum of 5 times the annual licence fee.
Yes. Each licence requires its own annual return.
Yes. A revised return is free up to 31 May, and a fee applies if you revise between 1 June and 31 March of the following year.
No. The annual return reports your business data for the year, while renewal or fee payment keeps the licence valid. They are separate obligations.
Businesses that only sell, store or distribute food are generally not covered. Check your activity type on FoSCoS or ask our team.
Form D2 is the half-yearly return for licensed milk and milk product businesses, filed on FoSCoS for April to September and October to March.
The return for 1 April to 30 September is due by 31 October, and the return for 1 October to 31 March is due by 30 April.
A late fee of Rs. 100 per day applies after the due date until the return is filed.