# FSSAI Annual Return (Form D-1 / D-2)

> Licensed food manufacturers, processors, repackers, relabellers, importers and exporters must file the FSSAI annual return in Form D-1 on FoSCoS by 31 May for the previous financial year. The late fee is ₹100 a day, capped at five times the annual licence fee. Milk and milk-product businesses also file Form D-2 half-yearly by 31 October and 30 April.

Practice: FSSAI Food Licence — https://www.industax.com/services/fssai/

D-1 reports the quantity and value of food products manufactured, imported or exported in the financial year, category by category. A separate return is filed for each licence.

Restaurants, retailers, distributors, wholesalers, transporters, storage-only operators and businesses holding only basic registration are generally not required to file D-1.

Missing the return is easy to overlook because it isn't tied to tax filing — we diarise it with your other compliance dates and file from your sales and production data.

## Key facts

| Item | Detail |
| --- | --- |
| Form D-1 | Annual return, due 31 May for the previous financial year |
| Form D-2 | Half-yearly for milk products: due 31 October (Apr–Sep) and 30 April (Oct–Mar) |
| Late fee | ₹100 per day, maximum 5 × annual licence fee |
| Who files | Licensed manufacturers, processors, repackers, relabellers, importers, exporters |
| Per licence | One return for each licence |

## Who needs this

- Licensed food manufacturers and processors
- Importers and exporters of food
- Repackers and relabellers
- Dairy units (D-2)

## What's included

- Applicability check for each licence
- Data compilation from sales, production and import records
- D-1 / D-2 filing on FoSCoS
- Late-fee computation and filing of overdue returns

## Documents

- FSSAI licence number and FoSCoS login
- Product-wise quantity and value manufactured or sold
- Import / export data (bills of entry, shipping bills)

## Process

1. **Applicability** — We confirm which licences must file.
2. **Data** — Product-wise quantities compiled from your records.
3. **Filing** — Return filed and acknowledgement shared.

## FAQs

### When is the FSSAI annual return due?

31 May each year for the previous financial year (April–March).

### Does a restaurant need to file FSSAI annual return?

No. Restaurants, retailers, distributors and basic-registration holders generally do not file D-1.

### What if I missed the D-1 deadline?

File as soon as possible — the late fee is ₹100 a day, up to five times the annual licence fee.

## Official sources

- FoSCoS — FSSAI licensing portal: https://foscos.fssai.gov.in/
- Food Safety and Standards Authority of India: https://www.fssai.gov.in/

---
Canonical page: https://www.industax.com/services/fssai/fssai-annual-return
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.