Trusted by 10,000+ Businesses

FSSAI Returns (Annual Return Filing) in India

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 10 March 2026 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.

10,000+ businesses served. 50,000+ documents filed. 4.9 Google Rating. 15+ years of practice.

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

Mayur Shewale

Founder - Bijasani Traders

Ascendancy International

Owner

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

Subhendu Mishra

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Rajib Dutta

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Nishikant Gurav

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

Nikhil Nimbhorkar

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

Sameer Mehta

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Preeti Singh Rathor

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

Anita Gaur

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Pankaj Arvikar

Join 10,000+ Satisfied Businesses

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

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Are FSSAI Returns Who Must File Our Services 7-Step Process Data Required Challenges Fees and Penalties Filing Calendar 6 Consequences Form D1 vs D2 FAQs

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.

Parameter	Details
Governing Regulation	Clause 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 Portal	FoSCoS (foscos.fssai.gov.in) - mandatory online from FY 2020-21
Penalty	Rs 100/day of delay (max 5x annual license fee)
Separate Returns	Required for each FSSAI license held (location-specific)
Who Must File	Licensed 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.

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

Service	What 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 Management	Coordinated 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 Compilation	Specialized data preparation for importers/exporters including country-wise quantities, CIF/FOB rates, port details, and total trade values.
Penalty Clearance and Recovery	Calculating and clearing accumulated penalties for past non-compliance - prerequisite for FSSAI license renewal.
Integrated FSSAI Compliance	Complete 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

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

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

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 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

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

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

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

FSSAI Return Filing Fees and Penalties

Fee Component	Amount
Government Fee for Filing	No 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 Penalty	5x the annual license fee (per return)
Penalty Before Renewal	Mandatory clearance before license renewal
License Suspension/Cancellation	Possible for persistent non-compliance
Patron Accounting Professional Fees	Fees 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

Stage	Estimated Timeline
Form D1 (Annual Return)	1 Apr - 31 Mar (full FY) - Due by 31 May
Form D2 (Half-Yearly) - Period 1	1 Apr - 30 Sep - Due by 31 October
Form D2 (Half-Yearly) - Period 2	1 Oct - 31 Mar - Due by 30 April
Penalty Commencement	From 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

Parameter	Form D1 (Annual Return)	Form D2 (Half-Yearly)
Who Files	All licensed manufacturers, importers, exporters, labellers, repackers	FBOs manufacturing/importing milk and milk products
Frequency	Annual (once per FY)	Half-yearly (twice per FY)
Period Covered	1 April to 31 March	Apr-Sep and Oct-Mar separately
Due Date	31 May	31 Oct (Apr-Sep) / 30 Apr (Oct-Mar)
Data Reported	Product name, packaging, quantities MT, values, import/export details	Milk procurement, fat/SNF, products manufactured, stock, exports
Filing Portal	FoSCoS (foscos.fssai.gov.in)	FoSCoS (foscos.fssai.gov.in)
Penalty	Rs 100/day (max 5x license fee)	Rs 100/day (max 5x license fee)
Separate Per License	Yes	Yes

Related FSSAI and Compliance Services

FSSAI Registration - For new food businesses starting operations.
FSSAI Central License - For businesses with turnover above Rs 20 crore.
FSSAI State License - For businesses with turnover Rs 12 lakh - Rs 20 crore.
FSSAI Renewal - License renewal before expiry. All returns must be filed first.
GST Registration - For food businesses needing GST compliance.
Payroll Services - For food industry employers.

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.

Get a free callback

Talk to a CA/CS expert today, no charge, no spam.

What is the due date for FSSAI annual return filing?

Form D1 (annual return) is due by 31 May each year for the preceding financial year. Form D2 (half-yearly for dairy) is due by 31 October for April-September and 30 April for October-March. Late filing beyond these dates attracts Rs 100 per day penalty, capped at 5 times the annual license fee.

Who is required to file FSSAI annual returns?

All FBOs holding State or Central FSSAI License engaged in manufacturing, processing, importing, exporting, labelling, or repacking food products. Dairy FBOs must additionally file Form D2. Restaurants, retailers, grocery stores, distributors, wholesalers, transporters, and basic registration holders are exempt unless also manufacturing/importing.

Do restaurants need to file FSSAI returns?

No. Restaurants, eating houses, canteens, fast-food joints, cafes, and food service establishments are exempt. The obligation applies specifically to licensed manufacturers, importers, exporters, labellers, and repackers. However, if a restaurant also manufactures packaged food for sale (beyond serving), it must file returns for that activity.

FSSAI return kaise file kare?

FSSAI return file karne ke liye foscos.fssai.gov.in par login karo. 'File Annual Return' option select karo. Form D1 mein apne FBO ka naam, address, FSSAI license number, food products ki details (naam, packaging, quantity metric tonnes, value) fill karo. Import-export details bhi dena hoga agar applicable. OTP se verify karo aur submit karo. 31 May se pehle file karna zaroori hai. Patron Accounting - +91 945 945 6700.

What is the penalty for not filing FSSAI annual return?

Under Clause 2.1.13(3), Rs 100 per day is imposed for each day of delay beyond the due date. Maximum penalty cannot exceed 5 times the annual license fee. For a Central License (annual fee Rs 7,500), the maximum penalty per return is Rs 37,500. All accumulated penalties must be cleared before the FSSAI license can be renewed.

Can the FSSAI return be revised after submission?

No. Once submitted on the FoSCoS portal, the return cannot be revised, amended, or corrected. This makes accuracy at filing time critically important. FBOs should verify all product names, quantities, values, and import/export details against internal records (invoices, production logs, trade documents) before final submission.

FSSAI return file nahi kiya toh kya hoga?

Rs 100 per day penalty lagti hai jo due date ke next day se start hoti hai. Maximum penalty annual license fee ka 5 guna tak ho sakti hai. Renewal ke time saari penalties clear karni padti hain. Zyada der karne par license suspend ya cancel bhi ho sakta hai. Isliye 31 May se pehle Form D1 file karna bahut zaroori hai.

Is a separate return needed for each FSSAI license?

Yes. FSSAI returns are license-specific and location-specific, not applicant-specific. If an FBO operates multiple food units with separate licenses (e.g., Pune factory and Mumbai factory, each with its own license), a separate return must be filed for each. The penalty applies to each unfiled return independently.

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.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

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.

Related Services

Complete FSSAI and food compliance

FSSAI Registration

India

FSSAI Central License

Content Created: 10 March 2026 | Last Updated: 10 March 2026 | 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.