FSSAI Annual Return Filing Form D1 & D2 - Fees & Due Date

• Your FSSAI License Certificate (the 14-digit license number is what matters)
• List of every food product you manufactured, handled, imported or exported during the year
• Packaging details and SKUs for each product (whether it’s in cans, bottles, bulk packs, etc.)
• Quantities sold, in metric tonnes or kilograms
• The total value of your sales in INR
• Sales records and invoice summaries for the year
• For importers and exporters: country and port information
• For exporters: the HS codes for your products
• CIF or FOB rates per kg or per packaging unit
• Records of production, storage and distribution
• Acknowledgements from previous returns (if you’ve filed before)
• FoSCoS login details i.e. your registered email or mobile and your password

• Form D-1 : The Annual Return This is the most common one. If you’re a manufacturer, processor, repacker, relabeller or importer, this is the form you’ll be filing every year. The financial year runs from 1st April to 31st March, and you can file it till 31st May for the return for the previous financial year.
• Form D-2 : The Half-Yearly Return This one is only for businesses dealing with milk and milk products. Instead of filing once a year, you file twice, once for the April-September half, and again for the October-March half. You get one month from the end of each period to submit it.
• The Quarterly Return for Exporters If you export food products out of India, then you also have to file a quarterly return covering what you shipped, where it went, and what it was worth. This goes in at the end of every quarter.

• No penalties to worry about. That Rs. 100/day fine adds up quickly, and your license can be suspended.
• License renewal stays smooth. If you have pending returns, your renewal application gets stuck. Filing on time keeps things moving.
• Better reputation in the market. Customers, regulators and B2B partners pay attention to compliance records. A clean record builds trust.
• Trust with food aggregators. Platforms like Zomato, Swiggy and large retailers actively prefer working with FBOs whose papers are in order.
• Eligibility for government schemes. Subsidies, tenders and other government programmes often require proof of regulatory compliance.
• Legal protection. When your records are clean, you’re in a much stronger position if a regulatory issue ever comes up.

• Petty FBOs with annual turnover under Rs. 1.5 Crore who only have Fssai Basic Registration
• Restaurants
• Fast food outlets
• Grocery stores
• Canteens
• Caterers
• Distributors, wholesalers and retailers
• Storage operators and food transporters

Note: Being exempt from filing fssai returns doesn’t mean you can skip the FSSAI registration or license itself. That’s still mandatory for every food business, no exceptions.

• The full name and address of your business (FBO)
• Your 14-digit FSSAI registration or license number
• Names of all food products you manufactured, handled, exported or imported
• The package size can be either can, bottle, bulk or whatever applies
• Quantities reported in metric tonnes
• Total value in INR
If You Import or Export
• Importers and exporters have a few additional fields to fill:
• The country and port involved (whether you’re shipping out or receiving in)
• Quantity in kilograms
• Your CIF or FOB rate that’s Cost, Insurance, Freight or Free on Board, the standard pricing terms in international trade
• Total trade value of the consignment

• Business name and address
• FSSAI license or registration number
• Procurement data: type of milk you’re sourcing, total quantity in MT, fat content in MT, Solids-Not-Fat (SNF) content in MT, and the price per kg of milk, fat and SNF
• Milk product procurement: brand name of products bought, where they came from, total quantity, average fat and SNF percentages, what was used and what’s left in stock
• Reconstitution details, if applicable
• Production figures, sales numbers, and stock levels for milk products
• If you outsource any milk-to-product conversion to other dairies, you need to mention those quantities
• Marketing details for your milk and milk products
• Quantities you produced, exported and sold during the period

• Name and address of the FSSAI license holder
• Address of the authorised premises where products are manufactured or exported from
• FSSAI license details
• The food product category
• Names of products manufactured or procured
• Opening balance in MT
• Quantity exported, manufactured or procured during the quarter (in MT)
• Export value in INR
• The country where goods are sent
• Bill of Lading number and date
• Closing balance in MT

• Wrong product category. You need to ensure that the category matches what your license actually covers.
• Mixing up MT and kg. You can cross-check your units against your sales invoices before submitting.
• Filing one return for multiple licenses. Each license needs its own separate return. Combined filings get rejected.
• Data that doesn't match your other records. Your return should reconcile with your GST filings, sales records and production logs.
• Not saving the acknowledgement. This is your only proof of filing. Save it and back it up.
• Filing on the last day. The portal slows significantly on 31st May. Session times out and submissions fail. Aim to file by mid-May at the latest.
• Forgetting Form D-2. If you handle milk or dairy products you have a separate half-yearly obligation on top of (or in place of) D-1.

This notification changed how returns are filed. Manufacturers and importers can no longer submit returns by post or email and everything has to go through FoSCoS. The rule has been in effect since FY 2020-21.

If you haven’t already registered on FoSCoS, that’s your first step. Once you’re in, the digital process is faster than the old paper-based system, you get instant acknowledgements, and your records are stored centrally, where you can access them whenever needed.