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FSSAI Return Filing in India

FSSAI Return Filing is the mandatory annual (or half-yearly, for certain categories) submission of a business's food production/handling activity to the Food Safety Department, filed via Form D1 (annual return) or Form D2 (half-yearly, for milk/milk product units), due by 31st May each year for the annual return. It applies to FSSAI License holders (not basic Registration holders in most cases) and reports quantities of food handled during the year.

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FSSAI Return Filing — illustration

File your FSSAI Return — mandatory annual compliance, don't miss 31st May

What Is FSSAI Return Filing?

Beyond obtaining and renewing an FSSAI Registration or License, food businesses holding a License (State or Central) are required to file an annual return reporting the type and quantity of food products manufactured, processed, or handled during the financial year. This is filed using Form D1, due by 31st May following the end of the financial year. Businesses specifically dealing in milk and milk products additionally file a half-yearly return (Form D2).

This return is separate from renewal — renewal extends the validity of your FSSAI approval, while return filing is an ongoing annual compliance obligation that applies throughout the validity period, similar to how a company files annual ROC returns regardless of when its next renewal is due.

FSSAI Return Filing Requirements

RequirementApplicable ToDue Date
Form D1 (Annual Return)FSSAI License holders (State/Central)31st May, following the financial year
Form D2 (Half-Yearly Return)Milk and milk product units specificallyTwice yearly, per prescribed schedule
Production/handling quantity recordsAll applicable filersBasis for the return figures
Basic FSSAI Registration holdersGenerally exempt from D1 filingN/A — check current applicability

Step-by-Step Process

  1. 1
    Confirm whether Form D1 (or D2) applies to your FSSAI approval tier and business category.
  2. 2
    Compile production/handling records for the relevant financial year — types and quantities of food products.
  3. 3
    Log in to the FoSCoS portal and navigate to the return filing section.
  4. 4
    Fill Form D1 (or D2, if applicable) with the compiled quantity data.
  5. 5
    Submit the return before the 31st May deadline (or the applicable half-yearly deadline for D2).
  6. 6
    Retain filing acknowledgment for compliance records.
  7. 7
    Repeat annually as an ongoing obligation throughout the license's validity.

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FSSAI Return Filing vs Related FSSAI Compliance

FactorFSSAI Return FilingFSSAI RenewalFSSAI License
PurposeAnnual reporting of food handling activityExtends validity before expiryBase authorization to operate
FrequencyAnnual (Form D1); half-yearly for milk (Form D2)Every 1–5 years (validity-dependent)One-time, then renewed
Applies toLicense holders (mostly)Registration and License holdersBusinesses above ₹12 lakh turnover

Frequently Asked Questions

Generally, Form D1 annual return filing applies to FSSAI License holders (State/Central), while basic Registration holders (small businesses under ₹12 lakh turnover) are typically exempt — but this should be confirmed based on current FSSAI rules for your specific category.

The FSSAI annual return (Form D1) is due by 31st May following the end of the financial year for which it's being filed.

Form D2 is a half-yearly return specifically applicable to units dealing in milk and milk products, filed in addition to (or instead of, depending on category) the annual Form D1.

Failure to file the FSSAI annual return can attract penalties and may also be flagged during renewal or inspection, since it's part of the business's overall compliance record with the Food Safety Department.

No, FSSAI return filing reports the type and quantity of food products handled or manufactured for food safety monitoring purposes, and is entirely separate from income tax or GST return filing, which report financial/tax information to different authorities. ---

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Reviewed by our compliance team

CA/CS Panel, Seedan Group

This guide is reviewed by practicing Chartered Accountants and Company Secretaries at Seedan Group with hands-on experience in Indian business registration and compliance. Content is for general guidance and updated as regulations change.

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