The FSSAI annual return is a yearly statement, filed online in Form D-1 on the FoSCoS portal, in which licensed food manufacturers, repackers, relabellers, importers and manufacturer-exporters report the quantity of each food product they handled in the previous financial year. It has to be filed by 31 May every year. Missing the date attracts a per-day penalty that FSSAI has said it will not waive.
What is the FSSAI annual return?
Under the licensing regulations, FSSAI asks certain licensed food businesses to report what they produced or imported during the year. Form D-1 is the prescribed annual return for food businesses other than milk and milk products. It records your licence number, the premises, and the quantity in tonnes of each food product manufactured, handled, imported or exported. FSSAI uses the data to track production volumes, plan inspections and monitor imports.
Since FSSAI's order of 18 December 2020, the return can only be filed online. In 2024 FSSAI issued an advisory on the annual return submission by food businesses that names the filers (manufacturers including repackers and relabellers, importers and manufacturer-exporters), fixes 31 May as the last date without penalty, and states that penalty requests for waiver will not be considered.
Form D-2, the half-yearly return for milk and milk products, is a separate format covering 1 April to 30 September and 1 October to 31 March. It records procurement, production, sales, stock and conversion. If you handle dairy, check on your FoSCoS dashboard which return is open for you, because practice around D-2 has not been uniform and we have not been able to confirm its current status from an official source.
Who needs to file the FSSAI annual return?
The obligation attaches to the type of activity on your licence, not to the size of the business. In practice it covers:
- Food manufacturers holding a State or Central licence, including contract and third-party manufacturers
- Repackers and relabellers, who are treated as manufacturers for this purpose
- Importers of food products holding an FSSAI import licence
- Manufacturer-exporters who produce food in India and ship it abroad
- Manufacturers that operate under more than one licence, each of which needs its own return
- Dairy units, who should verify whether Form D-1, Form D-2 or both appear on their FoSCoS dashboard
Benefits of FSSAI Annual Return
Avoids a penalty that cannot be negotiated
FSSAI states that waiver requests will not be considered. The Rs 100 per day accrues from 1 June, so the only reliable way to avoid it is to file within the window.
Protects licence renewal
A pending return or unpaid penalty shows up against your licence. A clean compliance record makes renewal and modification smoother, and it avoids questions during an inspection.
Keeps your production data consistent
Preparing D-1 forces you to reconcile product-wise quantities with your books, GST returns and import documents. Mismatches are far cheaper to fix before filing than after an officer notices them.
Reduces inspection risk
Food Safety Officers can compare reported tonnage with plant capacity, raw-material purchases and sales invoices. A return that lines up with your records stands up better.
Gives buyers and auditors comfort
Large retailers, export customers and certification auditors often ask for proof of FSSAI compliance. The acknowledgement of a filed return is easy evidence.
Applicability and exceptions
Before you start, confirm that a D-1 is actually due for your licence.
- You hold a valid State or Central FSSAI licence in a manufacturing, repacking, relabelling, import or manufacturer-exporter category
- The licence was active at any point in the financial year being reported, even if it has since been surrendered or has expired
- Businesses on a basic FSSAI registration, and petty food businesses, are generally not asked to file D-1 according to secondary sources; confirm on your dashboard
- Traders, retailers, transporters, storage operators and food service operators are generally outside the manufacturer return, although they have other obligations such as display of licence and hygiene audits
- If you have more than one licence, file a separate return against each licence number
Documents required
Licence and login details
- FSSAI licence number(s) for the year
- FoSCoS user ID and password, or authority for us to log in on your behalf
- Registered mobile number and e-mail linked to the licence for OTPs
Production and sales records
- Product-wise production register for the financial year, converted to tonnes
- Opening and closing stock statements
- Annual sales summary matching your GST turnover
- Raw-material purchase summary if the units differ from finished goods
Import and export records (where applicable)
- Bills of entry and import clearance records for food imports
- Shipping bills and export invoices
- Product categories and quantities by FSSAI product code
Step-by-step process to file Form D-1
The upload is short. Most of the effort goes into getting product-wise tonnage right before you open the portal.
Check licence status and what is due
Log in to FoSCoS and look at the dashboard for each licence. Confirm the licence number, the category and whether D-1 shows as pending. A lapsed or surrendered licence can still carry a return for the year in which it was active.
Collect and convert production data
Take the product-wise production and import figures for 1 April to 31 March and convert litres, kilograms or packs into tonnes. Decide in advance which products map to which FSSAI product category so that totals are consistent across the licences you hold.
Reconcile with books and GST
Compare the quantities with sales, purchases and stock in your accounts. If the return shows production far below plant capacity or sales far above production, be ready to explain it in your own records.
Open the annual return section
Select the licence, choose the financial year and open the Form D-1 annual return. The licence and premises details are generally pre-filled from your licence record.
Enter product-wise quantities
Add each product with the quantity manufactured, handled, imported or exported, as the form requires. Keep a worksheet so any figure can be traced back to a register.
Review, submit and save the acknowledgement
Check totals and units once more, submit, and download the acknowledgement. Keep it with your licence file.
Revise if you find an error
FSSAI's advisory allows revision free of charge up to 31 May. From 1 June to 31 March a revision attracts a fee under a January 2024 FSSAI order whose amount we have not been able to confirm, so file accurately the first time.
Government fees and penalty
There is no filing fee for submitting Form D-1 on time. The cost arises only if you file late or need to revise after the due date.
| Item | Amount | Note |
|---|---|---|
| Filing Form D-1 by 31 May | No fee | Filed online on FoSCoS |
| Late filing penalty | Rs 100 per day | Counted from 1 June; capped at five times the annual licence fee, so the ceiling is higher for a Central licence than a State licence |
| Revision after 31 May | Fee applies | Free to revise up to 31 May; a fee applies from 1 June to 31 March as per FSSAI's January 2024 order. Check the amount on FoSCoS at the time |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority.
How long does it take?
Once your production figures are ready, uploading the return takes a short sitting. In practice the delay is almost always in collecting accurate quantities, especially if you hold several licences or make many products. Start the exercise in April so that the portal, which has been busy near the deadline in some years, is not a risk.
| Stage | Typical time |
|---|---|
| Compile product-wise tonnage from registers | A few working days, depending on number of products |
| Reconcile with accounts and GST data | 1 to 2 working days |
| Enter and submit on FoSCoS | Usually the same day |
| Last date without penalty | 31 May each year |
Frequency and record keeping
The annual return is a once-a-year filing for the financial year ending on the preceding 31 March. It is not renewed; it is repeated every year for as long as your licence is active. Keep the production registers, stock statements and import records behind each figure for at least as long as you keep your other statutory records, because a Food Safety Officer can ask for them during inspection.
Compliance after filing
- Download and file the acknowledgement of the return with your licence documents
- Keep the working sheet that ties each reported quantity to your registers
- Renew the licence before it expires and keep premises, product list and business details up to date on FoSCoS
- Conduct the annual food safety audit and keep hygiene and testing records where they apply to your category
- If you also hold a dairy licence, check whether Form D-2 half-yearly returns are open for you
- Reconcile the figures you reported with your GST and income-tax filings for the same year
Common mistakes and penalty triggers
Assuming the date will be extended
FSSAI extended the date to 30 June only once, for FY 2023-24, because of portal load. Treating that as a pattern is risky, since the advisory fixes 31 May and states that waiver will not be considered.
Reporting in the wrong unit
The form asks for quantities in tonnes. Entering kilograms or litres as tonnes produces absurd totals that can invite questions.
Filing against one licence only
Units with a State and a Central licence, or several State licences, often file once and forget the others. Each licence needs its own return.
Ignoring expired or surrendered licences
If the licence was active for part of the year, the return for that year is still due, even if you are no longer operating.
Figures that contradict GST or import data
Production that does not match sales and stock movement is the first thing a reviewer notices. Reconcile before submitting.
Waiting for the last week
Portal slow-downs near 31 May have happened before. A rushed filing is also the one most likely to need a paid revision.
Penalties for non-filing
FSSAI's advisory fixes a penalty of Rs 100 per day from 1 June, capped at five times the annual licence fee, and says waiver requests will not be considered. Beyond the daily penalty, repeated non-compliance with licence conditions can lead to notices and, in serious cases, action on the licence under the Food Safety and Standards Act, 2006. Whether and how a pending return affects licence renewal in your State is worth confirming with the licensing authority.
| Default | Consequence | Provision |
|---|---|---|
| Annual return not filed by 31 May | Rs 100 per day from 1 June, up to five times the annual licence fee | FSSAI advisory on annual return submission (April 2024) |
Practitioner tips
- Maintain one master worksheet for the year with product code, unit conversion and tonnage. When the portal asks for numbers, you are only copying, and the same sheet supports any later query.
- Check the FoSCoS dashboard in April, not May. Licences sometimes show pending items such as unpaid renewal or an unclosed inspection that are easier to clear early.
- If the licence category changed during the year, for example you added repacking, reflect that in the product list so that the return and the licence tell the same story.
- Dairy businesses should confirm on the dashboard which return is open before assuming D-1 is enough. Do not rely on blogs, which disagree on D-2.
- Take a screenshot of the submission and download the acknowledgement the same day. Portal histories can be slow to load when you need them for a renewal.
How Lawgical Guru helps
Applicability check
We review your licence category and FoSCoS dashboard to confirm which returns are due for each licence you hold.
Data preparation
We convert your production and import figures into the units the form expects and flag items that look inconsistent with your accounts.
Filing on FoSCoS
We prepare and submit Form D-1, share the acknowledgement and keep a working file for any later query.
Late and revision cases
If the date has passed, we explain what the penalty exposure looks like for your licence and help you file and, where needed, revise.
Licence calendar
We can track renewal, return and audit dates for your licences so that nothing slips. See also our FSSAI licence registration service.
FSSAI Annual Return: frequently asked questions
What is the due date for the FSSAI annual return?
Form D-1 for the previous financial year is due by 31 May every year. For FY 2023-24 FSSAI extended it to 30 June 2024 because of heavy portal traffic, but that was a one-time relaxation. Confirm on FoSCoS or FSSAI's website each year before relying on any extension.
Who has to file the FSSAI annual return?
FSSAI's advisory names manufacturers, including repackers and relabellers, importers and manufacturer-exporters. Traders, retailers and service businesses are generally not asked to file Form D-1, although they must meet other licence conditions. Check your FoSCoS dashboard to see whether a return is pending.
What is the penalty for not filing the FSSAI annual return?
A penalty of Rs 100 per day applies from 1 June, subject to a ceiling of five times the annual licence fee. FSSAI's advisory says requests for waiver will not be considered. Repeated non-compliance can also draw attention from the licensing authority.
Is the annual return filed offline or online?
Only online. Filing through FoSCoS has been mandatory since FSSAI's order of 18 December 2020. You log in with the licence number and password, open the annual return section and enter product-wise quantities. No physical filing is accepted.
What is the difference between Form D-1 and Form D-2?
Form D-1 is the annual return for businesses other than milk and milk products. Form D-2 is the half-yearly return for milk and milk products and covers procurement, production, sales and stock. Dairy businesses should confirm on the portal which return applies to them.
Can I revise the annual return after filing?
Yes. FSSAI's advisory allows revision free of charge up to 31 May. From 1 June to 31 March a revision is possible with a fee as per FSSAI's order of January 2024. Always check the current amount on the portal, and review your numbers carefully before the first submission.
Do I need to file if my licence was cancelled or surrendered during the year?
If the licence was active during any part of the financial year, a return for that year can still be due. Look at the FoSCoS dashboard for pending items, and take advice before ignoring a notice, since the penalty runs per day from the due date.
What information does Form D-1 ask for?
The form asks for your licence number, premises details and the quantity in tonnes of each food product manufactured, handled, imported or exported during the year. Importers and manufacturer-exporters report import and export quantities as well.
Do I file a separate return for each licence?
Yes. The return is tied to the licence number. If you hold a Central licence for one plant and State licences for others, each needs its own D-1 with the quantities relating to that licence only.
Is the FSSAI annual return the same as licence renewal?
No. The annual return reports production data. Licence renewal is a separate application with its own fee and timeline. Both are required, and a pending return can complicate dealings with the licensing authority even if the renewal itself is filed on time.
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Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.