Under the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011, businesses engaged in the dairy sector are required to submit a statutory return in Form D-2. This half-yearly return is mandatory for all FSSAI-licensed entities involved in the manufacturing, processing, import, export, or handling of milk and milk products. The return must be filed in the form D2 twice a year. The form includes data related to milk procurement, product manufacturing, stock position, reconstitution activities, outsourced processing, sales, marketing, and export of dairy products. Detailed information, such as fat and SNF content, quantities purchased, utilized, or sold, and pricing structures, must be accurately reported. Businesses must maintain relevant records such as procurement logs, production registers, quality reports, and distribution invoices to support the return. Filing Form D-2 within the stipulated time ensures legal compliance, prevents penalties of ₹100 per day for late submission. The return promotes operational transparency and strengthens the credibility of dairy businesses in the eyes of regulators, trade partners, and consumers.
In this guide, we will explore the meaning of FSSAI Return, its benefits, types of FSSAI returns, eligible entities for filing the half-yearly return, essential documents required, and the entire process in detail.
What is an FSSAI Return?
FSSAI Return is the mandatory report that food businesses in India have to submit to the Food Safety and Standards Authority of India (FSSAI) about their production, sales, imports, and other food-related activities during a given period
- All manufacturers and importers must file an annual return (Form D-1) by 31st May of every year, either physically or online.
- If the return is not filed on time, a penalty of ₹100 per day is charged until the return is submitted.
- Businesses involved in the manufacturing of milk or milk products must file half-yearly returns (Form D-2) for:
- 1st April to 30th September, and
- 1st October to 31st March, to be submitted by 31st May each year.
What are the Benefits of Filing FSSAI Returns?
Just like income tax returns for individuals or GST returns for businesses, FSSAI returns are essential for companies operating in the food sector. These filings ensure transparency in the operations of food businesses, allowing the FSSAI to monitor food safety compliance, food production, and distribution data. FSSAI Return ensures:
- Legal compliance under the Food Safety and Standards Act, 2006.
- Avoidance of late fees and penalty of ₹100 pr day.
- Proper renewal of the FSSAI license.
- Improved business credibility
- Building trust with consumers and vendors
Types of FSSAI Returns
There are two types of FSSAI Returns, depending on the type of license held and the nature of operations.
1. Annual Return (Form D1)
All food business operators who are licensed, not just registered, and are involved in:
- Manufacturing
- Importing
- Repacking
- Relabelling
The return includes details of food products handled, the quantity manufactured or imported, the size of packages, the sale price, etc. The return can be filed online or offline with the Licensing Authority.
The Return must be filed on or before May 31st of every financial year for the previous year.
2. Half-Yearly Return (Form D2)
Food businesses engaged in the manufacturing or import of milk and milk products. The return includes the details of the quantity of milk procured and processed, along with the types of milk products manufactured. The return can be filed online or offline with the Licensing Authority.
Due Dates:
- April 1 to September 30: Due by October 31.
- October 1 to March 31: Due by April 30.
Who Needs to File the Form D2?
The filing of Form D2 is mandatory for:
- Manufacturers of Milk and Milk Products
- Milk Collection/Chilling Centres
- Dairy Processing Units
- Repackers of Milk Products
- Cold Storage Operators Handling Dairy
- Importers of Dairy Products
- Exporters of Milk or Milk-Based Products
- Distributors Dealing in Bulk Dairy Sales
Note: Retailers selling packaged milk products without manufacturing or repacking need not file Form D2.
Essential Documents and Records for Form D2 Filing
You need the following documents for filing the Form D2
1. FSSAI License Details
- FSSAI License Number
- Type of License (State or Central)
- Validity Period
- Name and Address of the Food Business Operator (FBO)
2. Milk Procurement Records
- Daily logs of milk procured, including:
- Quantity (in liters or metric tons)
- Source (e.g., individual farmers, cooperatives, bulk suppliers)
- Price per unit
- Fat and SNF (Solid-Not-Fat) content
- Purchase invoices or receipts from suppliers
3. Milk Product Manufacturing Records
Production logs detailing:
- Types of products manufactured (e.g., paneer, butter, ghee)
- Quantities produced
- Batch numbers and production dates
- Quality control reports and laboratory test results
4. Sales and Distribution Records
Sales invoices and records indicating:
- Product types and quantities sold
- Sale prices
- Buyers’ details (e.g., retailers, wholesalers)
- Distribution logs, including transportation details and delivery receipts
5. Stock and Inventory Records
Inventory registers showing:
- Opening and closing stock of milk and milk products
- Stock movements (inward and outward)
- Warehouse or storage facility records
6. Outsourcing and Repacking Details
- Agreements or contracts with third-party processors or repackers
- Records of quantities sent for processing and products received
- Quality assurance reports from third-party facilities
7. Import and Export Documentation (if applicable)
- Import/export licenses and permits
- Customs clearance documents
- Shipping and logistics records
- Details of countries involved in import/export activities
8. Financial Records
- Purchase and sales ledgers
- Bank statements reflecting transactions related to milk and milk products
- Tax invoices and receipts
9. Cold Chain and Storage Records
- Temperature logs of cold storage facilities
- Maintenance records of refrigeration equipment
- Storage duration records for perishable products
10. Employee and Operational Records
- Staff attendance and payroll records
- Training records related to food safety and hygiene
- Operational manuals and standard operating procedures (SOPs)
FSSAI Return Filing Process
FBOs can file Form D2 through the following methods:
Online Submission:
- Visit the FoSCoS portal at fssai.gov.in
- Log in using your credentials.
- Go to the ‘Returns’ section and select ‘Form D2’.
- Fill in the required details and submit the form.
Offline Submission:
- Download Form D2 from the FSSAI website.
- Fill in the form manually from fssai.gov.in
- Send the completed form to the designated food licensing authority via registered post or email.
Breakdown of Form D-2
In the Return D2, you need to add the following details:
1. Licensee Details
You need to fill in:
- Name of the business and its license holder
- Registered address of the licensee
- Premises address where the actual processing/manufacturing occurs
- The license number, along with its date of issue and validity
2. Milk Procurement Details
You need to provide information on milk sourced from:
- Own sources (farm-owned or contracted)
- Other dairies
For each source, clearly specify:
- Type of milk: Cow, Buffalo, or Mixed
- Quantity procured in Metric Tonnes (MT)
- Average Fat % and SNF % (Solids-Not-Fat)
- Price per kg of:
- Milk
- Fat
- SNF
Group the data under:
- Section A: Own Sources
- Section B: Milk Supplied by Other Dairies
3. Milk Product Purchases
If you purchased milk-based products, mention:
- Name of product: SMP, WMP, Butter oil, White butter
- Source of purchase
- Total quantity (in MT)
- Average fat and SNF content
- Quantity used
- Closing balance
4. Reconstitution Activities
If milk powders were reconstituted into liquid milk:
- Specify the type of powder used
- Quantity used for each of the following:
-
- Whole milk powder
- Skimmed milk powder
- Butter oil
- White butter
Mention whether it was used during:
- Lean season: April to September
- Flush season: October to March
Also provide:
- The quantity used to make liquid milk for sale
- The quantity used to manufacture other milk products
5. Manufacturing, Sales & Stock Position
Provide details of milk products you manufactured, sold, and stored:
- Product name (from the approved list)
- Opening stock (MT)
- Quantity produced during the period (MT)
- Average Fat % and SNF %
- Quantity sold (MT)
- Closing stock (MT)
List all relevant products: e.g., Ghee, Paneer, Lassi, Dahi, Ice cream, etc.
6. Outsourced Conversion to Other Dairies
If milk were sent to other dairies for conversion:
- Mention milk type: Cow, Buffalo, Mixed, or Concentrated
- Quantity sent (in TLPD – Thousand Litres Per Day)
- Fat % and SNF %
- Name of products manufactured and their quantity (in MT)
7. Milk Marketing Details
Give information about how and where your milk was marketed:
Retail Sales:
- Quantity sold (TLPD)
- Average Fat % and SNF %
- Retail price (Rs per litre)
Bulk Sales to Other Dairies:
- Quantity sold (TLPD)
- Fat % and SNF %
- Price per litre
Add Subtotals for both and the Grand Total (A+B)
8. Exports of Milk Products
If any milk or milk products were exported:
- Name of the product
- Type and size of packaging
- Quantity exported (MT)
- Fat % and SNF %
- Sale price per kg
- Total value of export (in Rs)
- Country of export
- CIF/FOB value
- Remarks (if any)
List of Milk Products You May Need to Mention
Use this standard list when reporting your products in the relevant tables:
- Cream, White Butter, Table Butter, Butter Oil
- Ghee, Paneer, Khoa, Khoa Sweets
- Skimmed Milk Powder (SMP), Whole Milk Powder (WMP)
- Dairy Whitener, Flavoured Milk (Pasteurised/Sterilised)
- Ice Cream, Yoghurt, Dahi/Curd, Lassi, Shrikhand, Amrakhand
- UHT Milk, Malted Milk Food, Infant Milk Food, Casein
- Lactose, Whey Powder, Butter Milk Powder
- Condensed Milk or any other item mentioned in your license
Declaration and Signature
At the end of the form:
- Sign the declaration
- Mention the date of filing
- Keep a register with these details for future inspections
Why Choose Kankakkupillai for FSSAI Half-Yearly Return Filing?
Filing FSSAI returns may seem easy, but it can be tricky for businesses that handle multiple products or operate in several states. In such cases, Kankakkupillai is your go-to partner for FSSAI returns. We provide:
- Expertise in Dairy-Specific FSSAI Compliance: Form D-2 filing requires precise data on milk procurement, fat and SNF values, product-wise production, outsourcing details, and export records. Our team has in-depth knowledge of dairy regulations and ensures your return is filed accurately, in full compliance with FSSAI’s latest guidelines and timelines.
- Hassle-Free Filing from Start to Finish: Filing a D-2 return requires meticulous record-keeping and deadline management. We simplify the entire process, right from compiling procurement logs, sales records, and production summaries to preparing the return and submitting it to the Licensing Authority.
Frequently Asked Questions
1. What is Form D-2 under the FSSAI regulations, and who is required to file it?
Form D-2 is a statutory half-yearly return mandated by the Food Safety and Standards Authority of India (FSSAI) for entities engaged in the manufacturing, processing, import, export, or handling of milk and milk-based products. Filing this return is compulsory for licensed businesses operating in the dairy sector.
2. What are the prescribed filing periods and deadlines for Form D-2?
The return must be filed twice every financial year:
- For the period 1st April to 30th September: The due date is 31st October
- For the period 1st October to 31st March: The due date is 30th April
3. What are the consequences of delayed or non-filing of Form D-2?
Failure to file Form D-2 within the specified time attracts a penalty of ₹100 per day of delay. Continued non-compliance may adversely affect the status and renewal of the FSSAI license and could lead to regulatory action.
4. Are retailers who sell packaged dairy products also required to file Form D-2?
No. Retailers who deal exclusively in the sale of pre-packaged milk or milk products and do not undertake manufacturing, repacking, or import activities are exempted from filing Form D-2.
5. What details are to be provided under the milk procurement section of the return?
This section requires disclosure of:
- Type of milk sourced (cow, buffalo, or mixed)
- Source of procurement (own or third-party dairies)
- Quantity procured (in metric tonnes)
- Average Fat % and SNF %
- Rate per kilogram of milk, fat, and SNF
6. Is it mandatory to report outsourced dairy processing or conversion in the return?
- If any quantity of milk is sent to external dairies for processing or conversion into milk products, such transactions must be clearly disclosed. This includes:
- Type and quantity of milk sent (in TLPD)
- Average fat and SNF percentages
- Type and quantity of the products received
7. What records and documents should be maintained to support the return filing?
The following records should be systematically maintained:
- Procurement logs and quality reports
- Production records and product-wise batch details
- Sales invoices and distribution records
- Inventory movement registers
- Third-party outsourcing agreements (if applicable)
- Storage temperature logs and maintenance records
These documents may be verified during inspections by the Licensing Authority.
8. How can Form D-2 be submitted—online or offline?
Form D-2 can be submitted using either of the following modes:
- Online: Through the official FoSCoS portal at https://foscos.fssai.gov.in
- Offline: By downloading the prescribed format from the portal, filling in the required details manually, and submitting the same via email or registered post to the concerned Licensing Authority
9. What information is required in the manufacturing and stock section of the return?
This section must include:
- Names of milk or milk-based products manufactured during the reporting period
- Opening stock, production quantity, and closing stock (in MT)
- Product-wise average fat and SNF content
- Sales figures for each item
