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FSSAI Returns (Annual Return Filing) in India

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Form D1: Annual return for manufacturers, importers, labellers, repackers. Due by 31 May each year. Filed on FoSCoS portal.

Form D2: Half-yearly return for milk and milk products manufacturers. Due by 31 Oct (Apr-Sep) / 30 Apr (Oct-Mar).

Penalty: Rs 100 per day of delay (maximum 5x annual license fee). All penalties must be cleared before license renewal.

Key Rules: Separate return for each license held. Cannot be revised after submission. NIL return required even with zero production. Online via foscos.fssai.gov.in.

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“
Had 3 FSSAI licenses for our manufacturing units in different states. Patron Accounting filed all 3 Form D1 returns well before 31 May, coordinating data across units. They also helped clear penalties from previous years when our old accountant had missed the filings. Complete FSSAI compliance restored.
RK
Rajesh Kumar
Food Manufacturer, Pune
★★★★★
“
As a food importer, our Form D1 requires detailed country-wise import data with CIF rates and port details. Patron Accounting compiled all the data from our customs documents and filed accurately. They also verified that our product classifications matched FSSAI categories before submission.
SP
Sneha Patel
Food Importer, Mumbai
★★★★★
“
Our dairy unit needs both Form D1 and Form D2 filings. Patron Accounting handles both returns - the annual D1 and the half-yearly D2 with all the milk procurement data, fat/SNF calculations, and stock reconciliation. Their understanding of dairy-specific FSSAI requirements is excellent.
AM
Arun Mehra
Dairy Manufacturer, Delhi
★★★★★
“
Did not know that our food repacking business needed to file annual returns. Had accumulated 2 years of penalties. Patron Accounting calculated the total penalties, cleared them on FoSCoS, filed the pending returns, and got our license renewal processed. Now they handle our returns every year proactively.
PJ
Priya Joshi
Food Repacker, Gurugram
★★★★★
“
Patron Accounting pointed out that since the FSSAI return cannot be revised after submission, we need to be extra careful with the data. They verified every product quantity against our invoices and production logs before filing. This attention to detail prevented what could have been a permanent error in our FSSAI record.
VK
Vikram Khanna
Food Exporter, Bangalore
★★★★★

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File your FSSAI returns before 31 May. Form D1 annual and Form D2 half-yearly returns with data compilation and FoSCoS submission.

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FSSAI Returns - Complete Guide for 2026

📌 TL;DR - FSSAI Returns Services at a Glance

FSSAI Returns are mandatory filings under Clause 2.1.13 of the FSS (L&R) Regulations, 2011. Form D1 is the annual return for manufacturers, importers, labellers, and repackers - due by 31 May. Form D2 is the half-yearly return for milk/dairy products. Filed online via FoSCoS portal (foscos.fssai.gov.in). Late filing: Rs 100/day penalty (max 5x license fee). Separate return for each FSSAI license. Cannot be revised after submission.

FSSAI returns provide the food safety authority with critical data about food products manufactured, handled, imported, and exported. This enables FSSAI to monitor compliance, track supply chains, and ensure traceability. For food businesses, timely filing is not just compliance but a prerequisite for license renewal. Penalties must be cleared before renewal, and non-compliance can lead to suspension or cancellation.

ParameterDetails
Governing RegulationClause 2.1.13, FSS (L&R) Regulations, 2011
Form D1 (Annual Return)Manufacturers, importers, labellers, repackers - Due by 31 May
Form D2 (Half-Yearly)Milk/dairy manufacturers - Due by 31 Oct (Apr-Sep) / 30 Apr (Oct-Mar)
Filing PortalFoSCoS (foscos.fssai.gov.in) - mandatory online from FY 2020-21
PenaltyRs 100/day of delay (max 5x annual license fee)
Separate ReturnsRequired for each FSSAI license held (location-specific)
Who Must FileLicensed manufacturers, importers, exporters, labellers, repackers

Content is reviewed quarterly for accuracy.

What Are FSSAI Returns?

FSSAI Returns are statutory filings under Clause 2.1.13 of the FSS (L&R) Regulations, 2011 requiring licensed FBOs to report food product details. Online submission is mandatory from FY 2020-21 via FoSCoS portal.

Form D1 (Annual Return): Filed by all licensed manufacturers, importers, exporters, labellers, and repackers. Reports product names, packaging sizes, quantities in metric tonnes, values, and import/export details. Due by 31 May each year.

Form D2 (Half-Yearly Return): For FBOs dealing in milk and milk products. Reports procurement details (type, quantity, fat/SNF content, price), products manufactured, stock position, and exports. Filed half-yearly for Apr-Sep and Oct-Mar periods.

Key Terms for FSSAI Returns:

Clause 2.1.13: The regulatory provision mandating annual returns. Sub-clause (1): Form D1 by 31 May. Sub-clause (2): Form D2 half-yearly for dairy. Sub-clause (3): Rs 100/day penalty for late filing.

FoSCoS: Food Safety and Compliance System - FSSAI's online portal for all compliance activities including return filing. Mandatory since FY 2020-21.

Licensed Manufacturer: Any FBO holding State or Central FSSAI License engaged in food production, processing, repacking, relabelling, or labelling.

Location-Specific Filing: Returns are per license, not per applicant. Multiple food units with separate licenses require separate returns each.

FSSAI Returns D1 Annual 31 May D2 Half-Yearly Dairy Cl. 2.1.13 FoSCoS FSS Act, 2006 FSSAI Returns
FSS Act, 2006 Clause 2.1.13 | Form D1/D2

Who Must File FSSAI Returns?

Must File (Form D1):

  • All FBOs with State or Central FSSAI License engaged in manufacturing food products
  • Food importers (country-wise import data required)
  • Food exporters (country-wise export data required)
  • Labellers, repackers, and relabellers

Must File (Form D2, additionally): FBOs manufacturing or importing milk and milk products - dairy units, chilling units, processing plants, dairy product manufacturers.

Exempt from Filing: Basic Registration holders (turnover up to Rs 12 lakh), restaurants, eating houses, canteens, fast-food joints, cafes, grocery stores, retail shops, distributors, wholesalers, retailers, transporters, storage operators, and caterers (unless also manufacturing/importing).

6 FSSAI Return Filing Services by Patron Accounting

ServiceWhat We Do
Annual Return Filing (Form D1)Complete preparation and online filing on FoSCoS including data compilation of food products manufactured, handled, imported, and exported with quantities, values, and packaging details.
Half-Yearly Return Filing (Form D2)Preparation and filing for milk/dairy manufacturers covering procurement, processing, stock, and export data for each half-yearly period.
Multi-License Return ManagementCoordinated filing for FBOs with multiple food units and separate licenses, ensuring each license has its own return filed accurately and on time.
Import-Export Data CompilationSpecialized data preparation for importers/exporters including country-wise quantities, CIF/FOB rates, port details, and total trade values.
Penalty Clearance and RecoveryCalculating and clearing accumulated penalties for past non-compliance - prerequisite for FSSAI license renewal.
Integrated FSSAI ComplianceComplete management covering registration, annual returns, renewal, and ongoing food safety compliance.
Our Process

7-Step FSSAI Return Filing Process

Patron Accounting handles the complete FSSAI return filing - from data compilation and verification to FoSCoS submission and penalty management.

Step 1

Determine Filing Applicability

Verify whether your food business must file. Only licensed manufacturers, importers, exporters, labellers, and repackers need to file. Restaurants, retailers, and basic registration holders are exempt. Multiple licenses require separate returns.

Applicability confirmed License checked
MustExempt
Assessed01
Step 2

Compile Production and Sales Data

Gather data for the preceding FY: food product names, packaging sizes, quantities in metric tonnes, values, raw material sources. For importers/exporters: country names, port details, quantities, CIF/FOB rates.

Data compiled Records verified
Data Ready02
Step 3

Compile Dairy Data (Form D2 Only)

For dairy FBOs: type of milk procured, total quantity MT, fat/SNF content, price per kg, milk products purchased, reconstitution details, manufacturing output, stock position, export data.

Dairy data compiled Fat/SNF verified
Form D2
D2 Ready03
Step 4

Login to FoSCoS Portal

Access foscos.fssai.gov.in. Login using your FSSAI license number and registered credentials. Navigate to the 'File Annual Return' option in the services menu.

Portal accessed Dashboard open
FoSCoSLOGGED IN
Logged In04
Step 5

Fill Form D1 or D2 Online

Enter all required details: FBO name/address, FSSAI license number, product-wise data as compiled, and import/export information. Review carefully - once submitted, the return cannot be revised.

Form filled Data reviewed
Form D1No Revision
Form Filled05
Step 6

Verify with OTP and Submit

Enter OTP sent to registered mobile number. Confirm all details and submit the return. Download the acknowledgement for your records.

OTP verified Submitted
OTP
Submitted06
Step 7

Archive Records and Plan Next Filing

Save the acknowledgement. Maintain internal records (invoices, production logs, import/export docs) for inspections. Set calendar reminders: Form D1: 31 May. Form D2: 31 Oct / 30 Apr.

Records archived Reminders set
FSSAIFILED
Archived07

Information Required in FSSAI Returns

Form D1 (Annual Return) Data:

  • Name and address of FBO, FSSAI license number
  • Food products handled/manufactured/exported/imported: product name, packaging size, quantity in MT, value
  • For imports: port of entry, importing country, quantity kg, CIF rate per kg/unit, total value
  • For exports: port of exit, exporting country, quantity kg, FOB rate per kg/unit, total value

Form D2 (Half-Yearly Return) Data:

  • Milk procurement: type, total quantity MT, fat content MT, SNF content MT, price per kg
  • Milk products purchased: product name, source, quantity, fat/SNF %, quantity used, closing balance
  • Reconstitution details (if applicable)
  • Milk products manufactured, sold, and stock position
  • Statement of milk products exported with sale values

Note: No documents are uploaded during filing. Internal records (production logs, invoices, trade docs) must be maintained for inspections.

4 Common FSSAI Return Filing Challenges and Solutions

ChallengeImpactHow Patron Accounting Solves It
Confusion About ApplicabilityMany FBOs (restaurants, retailers) are unsure whether they must file. Only licensed manufacturers, importers, exporters, labellers, and repackers are requiredCompliance assessment to determine exact filing obligations. Restaurants, retailers, distributors are exempt unless also manufacturing.
Inaccurate Production DataReturns require precise quantities in metric tonnes and values. Many FBOs lack systematic record-keeping, leading to errors that trigger FSSAI scrutinyWe help set up proper data tracking and reconcile production records with sales data before filing.
Non-Revisable SubmissionOnce submitted on FoSCoS, the return cannot be revised or amended. Any error becomes permanent in the recordDouble-check every data point before submission using internal invoices, production logs, and trade documents.
Multi-License CoordinationFBOs with multiple units and separate licenses must file separate returns. Missing even one triggers penalties on that specific licenseMaster compliance tracker for all licenses ensuring no return is missed across any location.

FSSAI Return Filing Fees and Penalties

Fee ComponentAmount
Government Fee for FilingNo government fee for filing Form D1 or D2
Late Filing Penalty (Form D1)Rs 100/day from 1 June onwards
Late Filing Penalty (Form D2)Rs 100/day from respective due date
Maximum Penalty5x the annual license fee (per return)
Penalty Before RenewalMandatory clearance before license renewal
License Suspension/CancellationPossible for persistent non-compliance
Patron Accounting Professional FeesFees vary. Call +91 945 945 6700 for a free quote

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free FSSAI Returns consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

FSSAI Return Filing Calendar

StageEstimated Timeline
Form D1 (Annual Return)1 Apr - 31 Mar (full FY) - Due by 31 May
Form D2 (Half-Yearly) - Period 11 Apr - 30 Sep - Due by 31 October
Form D2 (Half-Yearly) - Period 21 Oct - 31 Mar - Due by 30 April
Penalty CommencementFrom the day after the due date - Rs 100/day
License Renewal (reference)30 days before license expiry - all returns + penalties must be cleared

Important: The 31 May deadline for Form D1 is absolute. Every day past 31 May costs Rs 100 in penalty. For a Central License (Rs 7,500 annual fee), the maximum penalty is Rs 37,500 per return. All penalties must be cleared before license renewal. Patron Accounting begins data compilation in April to ensure filing well before the deadline.

Key Benefits

6 Consequences of Not Filing FSSAI Returns

Rs 100/Day Penalty

Under Clause 2.1.13(3), Rs 100 per day from the day after the due date. Accumulates rapidly for prolonged non-compliance.

Max 5x License Fee Cap

Maximum penalty capped at 5 times the annual license fee. Central License (Rs 7,500): max Rs 37,500 per return.

Renewal Blocked

All accumulated penalties must be paid before the FSSAI license can be renewed. Non-clearance blocks the entire renewal process.

License Suspension Risk

Persistent non-compliance can lead to show-cause notices, suspension, or cancellation of the FSSAI license by the licensing authority.

Compliance Reputation Loss

Non-compliance reflects poorly during inspections, audits, and when dealing with institutional buyers, e-commerce platforms, and export partners.

Inability to Operate

If license is suspended or cancelled, the food business cannot legally manufacture, import, export, or sell food products until compliance is restored.

Why 10,000+ Businesses Trust Patron Accounting

10,000+ Businesses Served across India.

50,000+ Documents Filed on government portals.

4.9 Google Rating based on verified reviews.

15+ Years of Practice.

4 Offices: Pune, Mumbai, Delhi, and Gurugram.

Form D1 vs Form D2 - Comparison

ParameterForm D1 (Annual Return)Form D2 (Half-Yearly)
Who FilesAll licensed manufacturers, importers, exporters, labellers, repackersFBOs manufacturing/importing milk and milk products
FrequencyAnnual (once per FY)Half-yearly (twice per FY)
Period Covered1 April to 31 MarchApr-Sep and Oct-Mar separately
Due Date31 May31 Oct (Apr-Sep) / 30 Apr (Oct-Mar)
Data ReportedProduct name, packaging, quantities MT, values, import/export detailsMilk procurement, fat/SNF, products manufactured, stock, exports
Filing PortalFoSCoS (foscos.fssai.gov.in)FoSCoS (foscos.fssai.gov.in)
PenaltyRs 100/day (max 5x license fee)Rs 100/day (max 5x license fee)
Separate Per LicenseYesYes

Related FSSAI and Compliance Services

Legal Framework for FSSAI Returns

Governing Law: Food Safety and Standards Act, 2006; FSS (L&R) Regulations, 2011 - Clause 2.1.13.

Key Provisions:

  • Clause 2.1.13(1): Every licensee manufacturing/processing/importing food shall file annual return by 31 May in Form D1.
  • Clause 2.1.13(2): Every licensee handling/manufacturing milk products shall file half-yearly returns in Form D2.
  • Clause 2.1.13(3): Penalty Rs 100/day for late filing (max 5x annual license fee).
  • Notification 15(31)2020/FOSCOS: Mandatory online filing via FoSCoS from FY 2020-21.
  • Section 31 (FSS Act): No person shall carry on food business without license/registration.
  • Section 55: Penalty for contravention of FSS Act provisions.

Portals: FoSCoS Portal | FSSAI Official

Frequently Asked Questions - FSSAI Returns

Answers about FSSAI return filing process, due dates, applicability, penalties, Form D1 vs D2, and supporting documents.

Quick Answers

Q: Government fee for filing? A: No. Filing Form D1 or D2 on FoSCoS is free. Only penalties apply for late filing.

Q: File offline? A: No. Online filing mandatory since FY 2020-21. Offline no longer accepted.

Q: Basic registration holders? A: No. Petty FBOs with only Basic Registration (turnover up to Rs 12 lakh) are exempt.

Q: Zero production year? A: NIL return still required on FoSCoS by 31 May for manufacturing/import license holders.

Q: Filing needed before renewal? A: Yes. All pending returns must be filed and all penalties cleared before FSSAI license renewal.

31 May is the Deadline - File Before Penalties Start

Every day past 31 May costs Rs 100 in penalty for Form D1. The penalty accumulates daily and must be cleared before your FSSAI license can be renewed. Persistent non-compliance risks license suspension or cancellation.

The return cannot be revised once submitted - accuracy at filing is critical. NIL returns are mandatory even with zero production.

Action: Call +91 945 945 6700 or WhatsApp us for a free consultation.

File Your FSSAI Returns Before 31 May

FSSAI Returns (Form D1 annual and Form D2 half-yearly) are mandatory under Clause 2.1.13 for all licensed food manufacturers, importers, exporters, labellers, and repackers. Late filing: Rs 100/day (max 5x license fee). All penalties must be cleared before renewal.

Returns are filed exclusively online via FoSCoS since FY 2020-21. Cannot be revised after submission. Separate return for each license.

Patron Accounting handles the complete process - data compilation, FoSCoS submission, and penalty management. 15+ years. 10,000+ businesses. Offices in Pune, Mumbai, Delhi, and Gurugram.

Book a Free Consultation - No Obligation.

FSSAI Return Filing Services Across India

Expert Form D1 annual and Form D2 half-yearly return filing with data compilation and FoSCoS submission for food businesses.

Pune
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Mumbai
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Delhi
NCR
Gurugram
Haryana
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Content Created: 10 March 2026  |  Last Updated:  |  Next Review: 1 April 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed before filing season (April). Content aligned with FSS Act 2006, FSS (L&R) Regulations 2011, and current FoSCoS portal procedures. Next review: April 2026.

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