FSSAI Annual Return Filing
Already have an FSSAI License? Don't forget your annual FSSAI return filing/FSSAI returns, which are a legal obligation for licensed food manufacturers and importers in India. Missing it can lead to penalties and compliance issues. We make the process smooth with document preparation, accurate filing and timely submission. Keep your food business compliant and penalty-free with Kanakkupillai!
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Who Needs to File an FSSAI Annual Return?
FSSAI annual return filing mainly applies to Food Business Operators (FBOs) carrying out specific licensed food-business activities, particularly businesses involved in manufacturing, processing and importing food products. The exact requirement depends on the FSSAI licence, the Kind of Business (KOB) mentioned on the licence and the activities actually carried out by the business.
The following types of businesses should pay particular attention to their annual-return obligations:
- Food manufacturers and processors – Businesses that manufacture, process or produce packaged or processed food products.
- Food repackers – Businesses that purchase food products and repack them into different quantities or packaging.
- Food relabellers – Businesses that relabel food products under their own brand or as permitted under their licensed activity.
- Food importers – Importers bringing food products into India for sale, distribution or further processing.
- Dairy and milk-product businesses – Eligible businesses dealing with milk processing and milk products may have separate periodic return requirements, including Form D-2 where applicable.
- Food processing units – Units producing items such as snacks, beverages, bakery products, spices, ready-to-eat foods, packaged foods and other processed food products should check their applicable return requirements.
- Large-scale food production businesses – Businesses operating manufacturing facilities with multiple food products or production lines should maintain proper product-wise and quantity-wise records for return filing.
- Businesses operating multiple licensed premises – If a company has more than one manufacturing unit, warehouse or licensed food-business location, each licence and premises should be reviewed separately for applicable compliance.
FSSAI Annual Return Applicability After the 2026 Turnover Reform
From 1 April 2026, FSSAI implemented revised turnover thresholds for categorising food businesses as Registration, State Licence or Central Licence. The revised thresholds are Registration for turnover up to ₹1.5 crore, State Licence for turnover above ₹1.5 crore and up to ₹50 crore, and Central Licence for turnover above ₹50 crore. FSSAI also introduced reforms including perpetual validity of licences and registrations, subject to applicable food-safety and other statutory compliance requirements.
These revised thresholds should not, by themselves, be used to determine whether a food business has an annual return filing obligation. Annual-return requirements depend on the nature of the food business, applicable licensing/return provisions and the activities carried out by the Food Business Operator (FBO).
Therefore, businesses should check their applicable FSSAI category and the specific annual-return requirements rather than assuming that a particular turnover level automatically creates or removes the annual-return obligation.
Form D1 vs Form D2 – What Is the Difference?
FSSAI uses different return formats depending on the type of food business and the nature of its operations. Form D1 is generally used for applicable annual return filing, while Form D2 is a half-yearly return applicable to eligible businesses dealing with milk and milk products.
| Return | Main applicability | Frequency | Standard due date | Typical information |
|---|---|---|---|---|
| Form D1 | Eligible licensed manufacturers, importers and applicable related food-business categories | Annual | 31 May for the preceding financial year | Product, quantity, package/size, value, sales and import/export details as applicable |
| Form D2 | Businesses manufacturing/processing milk and milk products where D2 reporting applies | Half-yearly | 31 Oct and 30 Apr | Milk procurement/processing and milk-product production/sales data as applicable |
The business activity should be checked before selecting a return. A common compliance mistake is choosing a form based on the name of the business rather than the activity and licence category.
FSSAI Annual Return Due Date for 2026
The standard deadline for Form D1 is 31 May following the end of the financial year. For FY 2025-26, FSSAI opened the filing window on 16 April 2026 and announced an extension of the deadline to 15 June 2026. That extension should be presented as a specific FY 2025-26 update rather than as a permanent change to the annual deadline. For Form D2, the usual half-yearly reporting deadlines are 31 October for the April–September period and 30 April for the October–March period.
Who Is Exempt from Filing an FSSAI Annual Return?
Not every FSSAI-registered or licensed food business needs to file the same annual return. The requirement depends on the business activity, FSSAI licence category and applicable return rules.
Small retailers, grocery shops, restaurants, cafés, caterers and similar food businesses should not assume that Form D1 applies to them simply because they hold an FSSAI registration or licence.
Before treating your business as exempt, check your FSSAI licence, Kind of Business (KOB) and current FoSCoS requirements. If your business has multiple licences or food activities, each should be reviewed separately.
Earlier FSSAI Annual and Half-Yearly Return Format
Earlier FSSAI return requirements used prescribed formats for annual and half-yearly reporting, depending on the type of food business. Form D-1 is associated with the annual return, while Form D-2 is used for applicable half-yearly reporting, particularly for relevant milk and milk-product businesses.
A useful comparison table would be:
| Return | Reporting cycle | Main purpose |
|---|---|---|
| Form D-1 | Annual | Reports applicable food-business activity for the financial year |
| Form D-2 | Half-yearly | Applies to relevant milk and milk-product businesses |
| Current FoSCoS process | Online | Provides the platform and filing workflow for applicable returns |
FSSAI Annual Return Penalty for Late Filing
Late filing can attract a penalty of ₹100 per day of delay. The commonly cited regulatory limit is up to five times the applicable annual licence fee. Because the financial impact depends on the licence and the duration of the delay, businesses should avoid treating ₹100 as a one-time late fee.
Repeated or serious non-compliance can also create wider regulatory problems, including questions during inspections or licence-related proceedings. The safest approach is to file within the applicable deadline and retain the acknowledgement.
What Information Is Required for FSSAI Form D1?
Before filing FSSAI Form D1, the Food Business Operator (FBO) should keep accurate business and product records ready. The information entered in the return should match the activities covered by the FSSAI licence and the actual records maintained during the relevant financial year. Preparing these details in advance can make the filing faster and helps reduce errors in product quantities, sales figures and other business information.
Depending on the nature of the food business, the following information may be required:
- FSSAI licence details: FSSAI licence number, licence category and basic business information.
- Business and premises details: Name of the Food Business Operator, registered business address and details of the licensed premises.
- Food product details: Names and categories of food products manufactured, processed, repacked, relabelled or imported, wherever applicable.
- Production or processing details: Quantity of each applicable food product manufactured or processed during the reporting period.
- Packaging information: Pack size, unit or other packaging details relevant to the products reported.
- Sales and value details: Product-wise sales or value information required under the applicable Form D1 fields.
- Import information: Details of imported food products, including relevant country, quantity and port information where applicable.
- Stock information: Opening stock, closing stock and other inventory details where required for the applicable business activity.
Documents and Records to Keep Ready for FSSAI Annual Return Filing
Preparing the required information before starting your FSSAI annual return can make the filing process faster and help avoid errors in product details, quantities and business figures. The exact records required may vary depending on your FSSAI licence category, business activity and the return being filed, so businesses should prepare the records that relate to their operations.
Keep the Following Records Ready
- FSSAI Licence Details: Keep your current FSSAI licence number, licence category, business name, address and other licence particulars ready for reference.
- Food Product Details: Prepare an updated list of the food products manufactured, processed, imported, repacked or relabelled during the relevant financial year, wherever applicable.
- Production and Processing Records: Manufacturers and processors should maintain product-wise production or processing records showing the quantities handled during the reporting period.
- Purchase and Sales Records: Keep purchase bills, sales invoices and sales summaries available so that the figures reported in the return can be checked against actual business transactions.
- Stock and Inventory Records: Maintain opening stock, closing stock and relevant inventory records where these details are required for the applicable return.
- Packaging and SKU Information: Keep details of package sizes, product variants, SKUs and quantities ready, particularly where the return requires product-wise reporting.
- Import and Export Records: Food importers and exporters should keep relevant invoices, import documents, shipment details and other supporting records applicable to their business.
- Invoices and Supporting Statements: Keep the invoices, bills, accounting statements, production reports or internal records used to calculate the figures entered in the annual return.
- Previous Return Acknowledgement: If the business has filed an FSSAI return previously, keep the earlier acknowledgement and submitted information available for comparison and reconciliation.
- Business-Specific Compliance Records: Depending on the nature of the food business, additional records relating to food safety compliance, audits, recalls or other applicable activities may also need to be reviewed.
FSSAI Annual Return for Manufacturers, Importers, Repackers and Relabellers
Manufacturers, importers, repackers and relabellers should maintain accurate product-wise production, purchase, sales and stock records throughout the year.
- Manufacturers: Track production and sales quantities product-wise.
- Importers: Maintain import quantity, product details, country of origin and port information.
- Repackers & Relabellers: Ensure reported products and quantities match the activities covered by the FSSAI licence.
- Monthly records: Update data every month instead of preparing 12 months of records at the last minute.
- Final check: Reconcile annual figures with invoices, stock records and licence details before filing.
- Plan early: Start preparing the return 2–4 weeks before the deadline to allow time for corrections.
FSSAI D2 Return for Milk and Milk-Product Businesses
Milk and milk-product businesses covered under FSSAI Form D2 must submit their returns twice a year, instead of filing the annual Form D1 return. The reporting periods are April to September and October to March, with the returns generally due by 31 October and 30 April, respectively.
Dairy businesses should keep their milk procurement, processing, production, sales and stock records updated and organised. Maintaining these records throughout the reporting period makes it easier to prepare accurate D2 returns and avoid last-minute errors.
How to File FSSAI Annual Return Online Through FoSCoS
Access FoSCoS
Open the official Food Safety Compliance System portal.
Sign in
Use the credentials and licence details associated with the food business.
Open Annual Return
Select the annual-return filing option available for the relevant licence.
Select the Reporting Year
Choose the financial year for which the return is being filed.
Select/Complete the Applicable Return
Enter the required information carefully and use the correct form for the business activity.
Reconcile the Figures
Check product names, quantities, values, import/export information and other entries against business records.
Submit
Complete the online filing process through FoSCoS.
Save Acknowledgement
Download or retain the acknowledgement/filing proof for future compliance records.
How to Handle a NIL Return
A NIL return does not mean you can skip filing. If the business is required to submit an FSSAI return but has no reportable activity during the period, the return should be filed with the correct NIL details.
Before filing, check that:
- The FSSAI licence was active during the reporting period.
- There was no production, sales or other reportable activity, as applicable.
- The business details and licence information are correct.
- Any change in business activity, premises, closure or surrender of the licence has been properly updated with FSSAI.
Important: If the business has stopped operations or changed its activities, filing a NIL return alone may not be sufficient. The appropriate modification, closure or surrender process may also be required.
What If Your Business Has Multiple FSSAI Licences?
If your business operates through multiple manufacturing units, warehouses, processing facilities or other licensed premises, you should not assume that filing one FSSAI annual return automatically satisfies the compliance requirements for every licence.
Each FSSAI licence should be reviewed based on its licence number, licensed premises, Kind of Business (KOB) and actual food-related activities. For example, a food manufacturer operating separate production units in different locations may need to assess the return requirement for each applicable licence rather than combining information without checking the prescribed filing process.
Before filing, businesses with multiple licences should:
- Check the FSSAI licence number and validity for each premises.
- Confirm the Kind of Business and food activities covered under each licence.
- Maintain separate production, sales, stock and product records for each applicable unit.
- Identify whether the relevant licence falls under Form D1, Form D2 or another applicable compliance requirement.
- Reconcile the quantities and product details reported in the return with the records maintained for that premises.
- Keep a separate filing acknowledgement and compliance record for each submission.
Common Mistakes to Avoid When Filing an FSSAI Annual Return
Small errors in an FSSAI annual return can lead to incorrect reporting and avoidable compliance issues. Food Business Operators should check the following before submission:
- Wrong licence details: Verify the FSSAI licence number, business name and premises.
- Choosing the wrong form: Confirm whether Form D1 or D2 applies to your business.
- Incorrect figures: Match production, sales and stock details with your actual records.
- Unlicensed products: Ensure the products reported match the activities covered by your FSSAI licence.
- Missing information: Check quantities, package sizes, product details and import/export data, where applicable.
- Last-minute filing: Prepare records well before the due date to avoid rushed errors.
- Ignoring business changes: Update relevant licence details if your products, activities or premises have changed.
- Skipping an applicable return: No production or sales does not automatically mean that filing can be skipped.
- Using outdated rules: Check the latest FSSAI requirements, especially after the 2026 regulatory changes.
- Not saving proof: Keep the final submission acknowledgement safely for your compliance records.
Latest FSSAI Government Updates for 2026
| Update | What it means | Source |
|---|---|---|
| Revised turnover thresholds – effective 1 April 2026 | FSSAI implemented Registration up to ₹1.5 crore, State Licence above ₹1.5 crore up to ₹50 crore, and Central Licence above ₹50 crore. | Official FSSAI order |
| Perpetual validity reform | The 2026 licensing/registration amendment introduced perpetual validity subject to risk-based inspection and applicable compliance requirements. | Official FSSAI FAQ |
| FY 2025-26 annual-return window | FoSCoS opened an annual-return filing for FY 2025-26 from 16 April 2026. | FoSCoS |
| FY 2025-26 deadline extension | FSSAI announced an extension of the FY 2025-26 annual-return deadline to 15 June 2026. | FoSCoS |
| Risk-based inspection and food safety audit framework | The 2026 reforms introduced risk-based inspection and food safety audit-related reforms. | Official FSSAI FAQ |
| FoSCoS compliance announcements | FSSAI continues to publish updates relating to food recall functionality, e-commerce FBO compliance, revised turnover thresholds and other portal processes. | FoSCoS |
Government Schemes and Support Programmes Relevant to Food Businesses
A service page should not overload the annual-return topic with unrelated schemes. However, a short “Food Business Government Support” section can add topical depth and help users discover relevant compliance and growth programmes.
- Food Safety Mitra (FSM): FSSAI's support ecosystem connects food businesses with trained service providers for licensing, registration and compliance assistance. This is relevant to readers who need help navigating food-safety compliance.
- FoSTaC: FSSAI's Food Safety Training and Certification programme supports training for food safety supervisors and other food-sector personnel.
- PM Formalisation of Micro Food Processing Enterprises (PMFME): A Ministry of Food Processing Industries programme supporting formalisation and upgrading of micro food-processing enterprises. It is relevant to eligible food businesses looking beyond compliance into formalisation and growth.
- PLI for Food Processing: The Production Linked Incentive framework for food processing is relevant to eligible larger food-processing businesses. Eligibility and incentive conditions should always be checked against the latest scheme notification.
Why Choose Kanakkupillai for FSSAI Annual Return Filing?
FSSAI annual return filing is not just about submitting a form. The information reported should match your FSSAI licence, business activity and actual records. Kanakkupillai helps food business owners prepare and file their return with a clear, step-by-step process.
- Check the Right Return: We review your business activity and FSSAI licence to identify the applicable return before filing.
- Organise Your Data: Get assistance in arranging product, production, sales, stock and import/export details, wherever applicable.
- Review Before Submission: Your return information is checked for common errors and inconsistencies before submission.
- FoSCoS Filing Support: Get assistance throughout the online filing process, from preparation to submission.
- Identify Compliance Gaps: If your business activity or licence details appear inconsistent, we can highlight the issue for further action.
- Clear & Transparent Service: Know what is included in the professional service and what charges, if any, are separate.
- Filing Acknowledgement: Receive support in retaining your final filing acknowledgement for future records.
- Dedicated Assistance: Get a clear point of contact for questions during the filing process.
Frequently asked questions
FSSAI return filing is mandatory for the Food Business Operators (FBOs) covered by the applicable return requirements. The requirement depends on the business activity and licence category, so not every FSSAI registration holder automatically needs to file an annual return.
The standard due date for Form D1 is 31 May following the end of the financial year. For FY 2025–26, FSSAI extended the deadline to 15 June 2026.
Form D1 is an annual return filed by applicable licensed food businesses, including manufacturers and importers, to report relevant food-product and business activity details for the previous financial year.
Form D2 is a half-yearly return applicable to businesses involved in the manufacturing or processing of milk and milk products where the D2 requirement applies.
Form D2 is generally filed twice a year. The April–September return is due by 31 October, while the October–March return is due by 30 April.
Late filing may attract a penalty of ₹100 per day of delay, subject to the applicable maximum limit and rules. Businesses should file on time to avoid unnecessary compliance costs.
Yes, where an applicable return requirement exists and there was no reportable activity during the period, the business should accurately report the NIL/no-activity status through the prescribed process instead of skipping the return.
Yes. Applicable FSSAI returns can be filed online through the FoSCoS portal. Businesses should ensure that all required information is accurate before submitting the return.
Businesses should keep their FSSAI licence details, product list, production and processing records, purchase and sales data, stock details, import/export information and relevant invoices or statements ready for filing.
No. FSSAI annual return filing reports the food business's activities for a specific period, while FSSAI licence renewal or continuation relates to maintaining the validity of the licence. They are separate compliance requirements.
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