FSSAI Annual Return (Form D1) Filing Process: Eligibility, Due Date, Fees & Online Filing Guide

Last Updated on July 17, 2026

As per the requirements of the Food Safety and Standards Authority of India (FSSAI), there are certain annual returns that the FBOs must file. The purpose of such annual returns is to enable the FSSAI to collect information concerning the manufacture, processing, import, export, and handling of food items during the financial year.

D1 Form is the annual return that the license-holding FBOs need to file. This form pertains to those FBOs that involve themselves in manufacturing, processing, repacking, relabeling, importing, or exporting food products. It is important to file the D1 Form in order to remain compliant with the requirements of the law to avoid fines due to non-compliance with the Food Safety and Standards Act, 2006.

What is FSSAI?

The Food Safety and Standards Authority of India (FSSAI) was established under the Food Safety and Standards Act, 2006 and functions under the Ministry of Health and Family Welfare, Government of India. As India’s primary food safety regulator, FSSAI is responsible for setting food safety standards, regulating the manufacture, storage, distribution, sale, and import of food products, and ensuring that consumers receive safe, hygienic, and high-quality food. Businesses in the food industry are required to obtain either FSSAI registration or an FSSAI licence, depending on their eligibility and turnover, to operate legally and remain compliant with food safety regulations.

Features:

1. Food Safety Regulator: Gives and ensures that Indian food companies follow food safety rules.
2. Registration and Licensing: Gives approved Food Business Operators (FBOs) registration and licenses.
3. Lays forth the manufacturing, storage, transportation, selling, and importing of food standards.
4. Consumer Safety: Making sure the food given is safe and healthful helps to guard consumer health.
5. Inspection & Surveillance: Carries out checks and audits to make sure the law is being followed.
6. Food Awareness: Arranges food awareness events.

What is Form D1?

FSSAI Form D1 is an annual return under the provisions of the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011. This return has to be filed by licensed Food Business Operators (FBOs) who engage in manufacturing, processing, rebranding, repacking, importation, and exportation of food articles. This return provides FSSAI information on the volume and variety of food items handled by the business during the particular fiscal year.

The information in Form D1 helps FSSAI in monitoring compliance with the food safety rules and maintaining exact records of food business activities. Competent FBOs have to file this form within the stipulated time frame via the FoSCoS (Food Safety Compliance System) portal. As per the provisions of the Food Safety and Standards Act of 2006, the form D1 must be filed within the time and in a correct manner to avoid delays in filing and comply with the regulatory requirements.

Form D1 applies only to licensed FBOs, not Basic Registration holders. Our guide on FSSAI registration vs FSSAI licence explains the difference and who needs which approval.

Form D1 vs Form D2: Which Annual Return Do You File?

	Form D1	Form D2
Applicable to	Manufacturers, processors, repackers, relabelers, importers, exporters	Retailers, distributors, food service establishments, caterers
Nature of FBO	Production/manufacturing oriented	Service/distribution oriented
Information captured	Quantities produced, imported, exported, and sold	Quantities purchased and sold
Filing deadline	May 31 of the following year	May 31 of the following year
FBO size	State and Central licence holders	State licence holders in applicable categories

Many FBOs filing on FoSCoS select the wrong form: manufacturers file D2 and retailers file D1, creating compliance mismatches that FSSAI flags during inspections. Confirm your business activity type before selecting the form on FoSCoS.

Who Must File FSSAI Annual Return?

An FSSAI Annual Return (Form D1) must be filed by Food Business Operators (FBOs) engaged in the manufacturing, processing, relabelling, repackaging, or importing of food products under a valid FSSAI licence. The return provides details of the food products manufactured, handled, or imported during the financial year. However, businesses such as restaurants, canteens, fast-food outlets, grocery stores, and retail food sellers that are not involved in manufacturing or importing are generally not required to file Form D1 unless specifically directed by FSSAI.

Understanding your FSSAI licence category determines whether you file D1 or D2. Our guide on FSSAI registration for home-based food businesses explains the licence types and their compliance obligations.

Documents Required for Filing Form D1

The following documents and records need to be prepared by the Food Business Operators to make sure that the FSSAI Annual Return (Form D1) is filed accurately and on time:

1. FSSAI license that contains the accurate license number and business information.
2. Business Information, which consists of the name and other details of the Food Business Operator.
3. Production Records specifying the number of food items produced or processed during the financial year.
4. Purchase and Sales records indicating the movement of the food items.
5. Information regarding the import and export, if any.
6. Stock Register showing the opening and closing stock, along with other details.
7. Invoices or bills related to production, sales, imports, and exports.
8. Previous Year’s Return, if any, for comparison and reference.

Online Process of Filing FSSAI Annual Return (Form D1)

Food Business Operators (FBOs) carrying out activities related to production, processing, repacking, relabeling, importing and exporting of food items have to file FSSAI Annual Return Form D1, as per Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations 2011. The following are the procedure steps to be followed for filing:

1. Check Filing Eligibility

• Find out if you need to file Form D1.
• Normally, this form is applicable to those FBOs that hold a valid license and carry out the manufacture, processing, repacking, import or export of food items.
• Some business operations, such as fast food restaurants, supermarkets, canteens, and caterers, do not have to file this return unless specified otherwise.

2. Gather Required Details

You need to gather the FSSAI license number, along with the name of the business, its address, category of food products, quantity of manufacture, imports, exports, sales or handling of food products during the financial year.

3. Check Business Documents

It involves checking production records, purchases and sales ledger, inventory records, invoice documents, and other such details for filing purposes.

4. Log in to the Portal

Log into the Food Safety Compliance System (FoSCoS) portal with your credentials linked to the FSSAI license you have.

5. Select Form D1

Go to the area where the annual returns can be filed and choose Form D1 in the respective financial year.

6. Enter Relevant Information

Fill in all the information in the required boxes, particularly those concerning the number and category of food items that have been produced, imported, exported, and sold.

7. Verify the Entries

Check all the entries to see whether everything is fine and there is no mistake or discrepancy that might affect compliance.

8. File the Return

Send your completed Form D1 online via FoSCoS before the specified date and save the proof of submission.

9. Preserve Your Supporting Documentation

Keep records of the filed return and other relevant documentation in case they are required by the FSSAI.

The above procedure is very necessary for any business to maintain FSSAI compliance and avoid penalties.

Due Date for Form D1 Filing

Financial Year	Filing Deadline
FY 2023-24 (April 2023 – March 2024)	May 31, 2024
FY 2024-25 (April 2024 – March 2025)	May 31, 2025
FY 2025-26 (April 2025 – March 2026)	May 31, 2026

The return must be filed for the immediately preceding financial year by May 31 each year. If May 31 falls on a Sunday or public holiday, check the FoSCoS portal for official extension notifications. FSSAI occasionally extends the deadline and updates the portal.

Note for new licence holders: If you received your FSSAI licence mid-year, you still need to file Form D1 for the partial year of operation, not just from your next full financial year.

Who Does NOT Need to File Form D1?

Form D1 is specifically for licensed FBOs engaged in manufacturing/processing. These categories are generally exempt:

Exempt Category	Why Exempt	What They File
Basic Registration holders	Only licensed FBOs file D1	Not required
Pure retailers (no processing)	No manufacturing activity	Form D2 (if applicable)
Fast food restaurants	Service-based, no manufacturing	Form D2
Canteens and caterers	Food service, not manufacturing	Form D2
Petty food vendors	Usually under Basic Registration	Not required
Dhaba / small eateries	Service category	Form D2

If you are a State or Central licence holder but conduct only retail/distribution without any manufacturing, processing, or importing, you file Form D2, not Form D1. Filing the wrong form is not penalised separately but leaves the correct form unfiled, creating a compliance gap.

Consequences of Non-Compliance

Non-filing of the FSSAI Annual Return (Form D1) by the due date can have legal and financial consequences as outlined in the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011. The main consequences are as follows:

1. Late Filing Penalty: For every day late in filing, there is a fee of ₹100 per day. The annual return is submitted after the deadline. This punishment will mount until the return is turned in.
2. Financial Liability Rising: The daily application of the late charge might cause the Food Business Operator a great financial load if delays run long.
3. Official Examination: Consistent non-compliance could cause the Food Safety and Standards Authority of India (FSSAI) or the appropriate licensing agency to pay more attention during inspections or compliance assessments.
4. Effect on Licence Compliance: Failing to submit necessary yearly returns might negatively impact the FBO’s general compliance record, causing problems during licence renewal or other regulatory clearances.
5. Risk of More Activity: Under the Food Safety and Standards Act of 2006 and its related rules, continuous noncompliance with FSSAI standards may set off more regulatory action depending on the nature and degree of the breach.

Timely submission of the FSSAI Annual Return helps companies to avoid fines, keep statutory compliance, and show their dedication to India’s food safety requirements and thus can be made smooth and hassle-free with the expertise of Kanakkupillai

FBOs that have closed their food business must formally surrender their licence, even under perpetual validity. See our guide on how to surrender or cancel an FSSAI licence.

Tips to Avoid Mistakes in Filing the FSSAI Annual Return (Form D1)

Completing Form D1 accurately becomes critical for staying compliant with FSSAI norms and avoiding any kind of delay or penalty.

1. Check FSSAI License Details: Make sure that the license number, business name, and address are correct.
2. Maintain Complete Records: Make sure that all records regarding manufacturing, purchasing, selling, importing, exporting, and inventory are consistently maintained during the fiscal year.
3. Make an Accurate Report: Do an in-depth check to confirm the quantity of food products manufactured, processed, imported, exported, or sold to ensure accuracy.
4. Make use of Correct Product Classification: Classify the food products according to the classification criteria laid down by the FSSAI.
5. Double-check everything: Make sure that all information is correct before submitting Form D1.
6. Submit on Time: If you want to save yourself from incurring a penalty of ₹100 per day, submit Form D1 on time.
7. Keep All Documentation Safe: Make sure that you retain a copy of the document submitted along with an acknowledgement slip.

Save yourself from any such errors and file your FSSAI Form D1 Annual Return correctly and in time with the help of the experienced personnel of KANAKKUPILLAI. Whether it is your FSSAI registration and license renewal or annual return filing, our experts will make sure that you get complete assistance.

Choose Kanakkupillai for Your FSSAI Compliance

Meeting the criteria specified by FSSAI may prove to be difficult, but KANAKKUPILLAI makes it simple and easy. The professionals we have as our team offer complete assistance for the process of FSSAI registration, renewal of the FSSAI license, filing of annual reports, changes in the FSSAI license, compliance management, and many more regulatory requirements for companies dealing in food products. Be it a start-up, a manufacturing firm, importers or exporters of food products, or even food service providers, we have got you covered.

Conclusion

Filing the FSSAI Annual Return (Form D1) is an important compliance obligation for eligible food business operators. It will be of great benefit for the firms to ensure prompt and proper filing to ensure compliance with the regulations, evade late filing penalties, maintain a compliance history, and demonstrate adherence to the food safety standards.

With KANAKKUPILLAI, we help firms to obtain FSSAI registration, renewal of licenses, filing of annual reports, among other food industry compliance.

Frequently Asked Questions

1. What is FSSAI Yearly Return Form D1?

Eligible Food Business Operators (FBOs) in the Food Safety and Standards Authority of India (FSSAI) must complete and submit a required annual return form called the FSSAI Annual Return Form D1. The yearly return form has details on the food goods made, handled, imported, exported, or under regulation inside the relevant fiscal year.

2. Who is required to submit Form D1?

Typically, a licensed food company operator who participates in the manufacture, processing, packaging, labelling, import, and export of food items, depending on the relevant industry sectors and the guidelines established by the FSSAI, should fill the form.

3. What would happen in case Form D1 is not filed in time?

In the event of failure to file Form D1 within the stipulated period, ₹100 shall be charged per day as a penalty until the return is filed. Non-compliance with the regulation in the long run may result in regulatory attention and might even affect the compliance status of the organisation.

4. Is it possible to file Form D1 through an online process?

Yes, eligible food business operators can fill out Form D1 through the online portal of FoSCoS (Food Safety Compliance System), wherein they need to furnish details of their business and products within the specified period of time.

5. In what unit should quantities be reported in Form D1?

All quantities must be reported in Metric Tonnes (MT). If your records are in kilograms, divide by 1,000 to convert to MT. For liquid products, convert using appropriate density factors. Very small quantities should be reported as decimals (e.g., 0.05 MT) rather than being rounded to zero. Zero entries may flag the return as implausible and attract a query from the licensing authority.

6. What is the legal basis for the ₹100 per day penalty for late Form D1 filing?

The penalty is prescribed under Regulation 2.1.13(3) of the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations 2011. It applies from the day after the filing deadline (May 31) until the return is actually filed, with no currently prescribed upper cap. A 30-day delay already costs ₹3,000; delays beyond 3 months become increasingly expensive.