FSSAI Annual Return (Form D-1 / D-2)
D-1 annual return and D-2 half-yearly return for milk products
- 1ApplicabilityWe confirm which licences must file.
- 2DataProduct-wise quantities compiled from your records.
- 3FilingReturn filed and acknowledgement shared.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About FSSAI Annual Return (Form D-1 / D-2)
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
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.
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.
| 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 this is for
Common scenarios where this service is a good fit.
- Licensed food manufacturers and processors
- Importers and exporters of food
- Repackers and relabellers
- Dairy units (D-2)
What you get
Clear deliverables so you know exactly 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
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
We confirm which licences must file.
Product-wise quantities compiled from your records.
Return filed and acknowledgement shared.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
