FSSAI Annual Return Filing in India: Form D-1, Due Date, Late Fee and Online Process

What Is an FSSAI Annual Return?

An FSSAI annual return is a yearly statement that licensed food manufacturers and importers file with the Food Safety and Standards Authority of India, reporting the food products they made, packed, relabelled or imported in the previous financial year. It is required by Regulation 2.1.13 of the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011, and is filed on Form D-1. Dairy manufacturers also file a half-yearly return on Form D-2.

The return is product-wise. For each food product it records the quantity produced or handled, the pack sizes, the sale value and any quantity imported or exported. It gives the licensing authority a picture of what each licensed unit actually does, and it is checked against your licence, your food categories and, during an inspection, your books.

FSSAI return filing is done online on ONDLS or your state drug licensing portal, for the financial year from 1 April to 31 March, by 31 May of the following year. Late filing attracts a late fee of ₹100 for every day of delay. In India, the return is seen by the authority that holds your licence: the State Drug Licensing Authority for state licences, or FSSAI's regional office for central licences.

Why the FSSAI Annual Return Matters More After 2026

From 1 April 2026, FSSAI licences have perpetual validity. There is no renewal every one to five years, and so no renewal check at which a missed return would surface. Instead, two yearly duties keep a licence in good standing: paying the annual fee and, for manufacturers and importers, filing the annual return. A business that misses returns builds up late fees, can face a show-cause notice, and risks suspension of its licence. Buyers, retailers and export partners also increasingly ask for proof of return filing as part of supplier audits.

Who Must File an FSSAI Annual Return?

The FSSAI annual return is not for every food business. It applies to licence holders whose kind of business involves making or bringing food into the market.

FSSAI annual return for manufacturers

Every licensed food manufacturer and processor files Form D-1 each year, whether it holds a state or a central licence. This includes bakeries, namkeen and snack makers, flour, rice and dal mills, oil mills, spice units, beverage and packaged drinking water units, confectionery makers, and units making health supplements or other proprietary foods. Repackers and relabellers, including brand owners who get products made by third-party manufacturers and sell them under their own label, are also treated as manufacturers for the return.

FSSAI annual return for importers

Every licensed food importer files Form D-1 each year, reporting the food products imported during the financial year, with quantities and values. Importers hold central licences, so the return sits on their central licence on FoSCoS. The figures should match the import clearances obtained through FSSAI's Food Import Clearance System and the Bills of Entry for the year.

Dairy manufacturers: Form D-2 as well

Licensees manufacturing milk or milk products file Form D-1 for the year and, in addition, half-yearly returns on Form D-2. This covers dairy plants, milk processing units and makers of products such as ghee, paneer, butter, curd, milk powder and ice cream.

One return for every licence

A return is filed separately for every licence. A company with two factories and a third-party manufacturing arrangement may need three returns, each with the products handled under that licence. A licence that covers several kinds of business, one of which is manufacturing or importing, files a return for that licence.

FSSAI annual return exemption: who does not file

The FSSAI annual return exemption applies to food businesses whose licence or registration does not cover manufacturing, repacking, relabelling or importing. Generally, these do not file Form D-1:

• Basic FSSAI registration holders, the small businesses with turnover up to ₹1.5 crore
• Restaurants, cafés, cloud kitchens and caterers that only cook and serve
• Retailers, supermarkets and kirana stores selling packaged food without repacking
• Distributors, wholesalers and traders that do not open, repack or relabel products
• Storage and transport businesses that only hold or move food

If your licence includes a manufacturing or importing kind of business, even alongside trading, the return is due. Regovex checks the kinds of business on your licence to confirm whether you must file.

FSSAI Annual Return Last Date: Due Date 31 May

The FSSAI annual return last date is 31 May every year, for the financial year that ended on 31 March. The FSSAI annual return due date 31 May is the same for state and central licences and for every state.

FSSAI annual return 2025-26

The FSSAI annual return 2025-26 covers food products handled from 1 April 2025 to 31 March 2026, and was due by 31 May 2026. If you have not filed it yet, the late fee has been running since 1 June 2026, and the sooner you file, the lower the fee. Regovex can file the overdue 2025-26 return now, together with any earlier years that were missed, and set up the 2026-27 return so it is filed on time by 31 May 2027.

Plan the return through the year

Filing on time is easiest when the data is kept through the year. Keep a monthly record of production or import quantities by product, pack sizes and sales values. By April, close the year's figures; by mid-May, review and file. Leaving it to the last week of May risks portal slowdowns, missing data and avoidable late fees.

FSSAI Form D-1: What the Annual Return Contains

FSSAI Form D-1 is the annual return format prescribed in the licensing regulations. On FoSCoS it is filled online, but the information is the same.

Details asked in Form D-1

• Licence details: licence number, name of the business, address of the licensed premises and the kind of business
• Financial year for which the return is filed
• Product-wise details for each food product:

- name of the product and the brand it is sold under

- type of packaging and pack sizes

- quantity manufactured, packed, relabelled or imported, in the stated unit (kg, tonnes or litres)

- sale value in rupees, or price per unit

- quantity exported and destination, where relevant

- remarks

• Supporting uploads that FoSCoS may ask for, such as product labels, laboratory test reports and the water test report for the year

Product names should match the products and categories on your licence. A return that shows a product not covered by the licence invites a query, and may point to the need for a modification.

FSSAI D1 form download

For an FSSAI D1 form download, the format of Form D-1 is part of the licensing regulations published on FSSAI's website, and the online version is in the annual return section of FoSCoS. Many businesses download the format to collect data from their accounts and production teams before filing. Regovex shares a ready Excel template with you, mapped to the FoSCoS fields, so your team only fills in the figures.

FSSAI Form D-2: Half-Yearly Return for Dairy

FSSAI Form D-2 is the FSSAI half yearly return filed by licensees that manufacture milk or milk products. It is filed in addition to the annual Form D-1.

Form D-2 reports, for the half-year, the quantities of milk procured and the milk products made, with pack sizes and values. Dairy units that miss Form D-2 face the same late fee of ₹100 per day. Because dairy is treated as a high-risk sector, accurate D-2 returns also support smooth risk-based inspections. Regovex tracks both D-2 periods for dairy clients along with the annual D-1.

How to File FSSAI Annual Return Online on FoSCoS

FSSAI annual return online filing is done only through FoSCoS. Here is how to file FSSAI annual return step by step:

1. Collect the year's data: product-wise quantities, pack sizes, sale values and any import or export figures, from 1 April to 31 March.
2. Log in to FoSCoS with the user ID linked to the licence.
3. Open the annual return section and choose the licence and the financial year.
4. Choose the form: Form D-1 for the annual return, and Form D-2 for dairy half-yearly returns.
5. Enter product-wise details, or upload them in the format FoSCoS allows for longer product lists.
6. Upload supporting documents if the portal asks for them, such as labels or test reports.
7. Review and submit, paying any late fee online if the due date has passed.
8. Download and keep the acknowledgement with your licence records.

FSSAI annual return FoSCoS tips

• Use the FoSCoS login that holds the licence; a return filed under the wrong licence does not count.
• Check the financial year before submitting; a return filed for the wrong year leaves the right year unfiled.
• Match product names to your licence and labels.
• Keep the figures consistent with your GST returns and books, as an officer may compare them.
• File early in May, not on 31 May, to avoid last-day load on the portal.

FSSAI annual return nil filing

If a licensed manufacturer or importer had no production or imports in the year, for example a new unit that had not started or a plant that was shut, it should still file the return, showing nil quantities. FSSAI annual return nil filing keeps the licence record complete. Missing a nil return attracts the same late fee as missing a regular return, so do not skip it because there was nothing to report.

FSSAI Annual Return Late Fee and Penalty

The FSSAI annual return late fee is ₹100 for every day of delay after the due date. It applies to Form D-1 and Form D-2 alike, and it keeps running until the return is filed. An FSSAI order of November 2022 caps the total late fee at five times the annual licence fee, applied from financial year 2021-22.

Worked example

A spice manufacturer in India with a state licence at ₹3,000 a year files its return on 30 June instead of 31 May: 30 days late, so the late fee is ₹3,000. Had it waited until the cap, it would have paid ₹15,000. A central-licence importer that files 120 days late pays ₹12,000; the late fee stops rising only at ₹37,500.

FSSAI annual return penalty beyond the late fee

The FSSAI annual return penalty is not only money. A licensee that does not file can receive an improvement notice or show-cause notice from the State Drug Licensing Authority. Unpaid late fees and missing returns can hold up modifications on FoSCoS, and persistent default can lead to suspension or cancellation of the licence. A licence under suspension means the business must stop operating until it is restored, which costs far more than the return ever would.

FSSAI Return Filing Fees

There is no government fee for filing an FSSAI annual return on time. FSSAI return filing fees arise only when the return is late, in the form of the ₹100-per-day late fee paid online on FoSCoS. If you use a consultant, the professional fee is separate; Regovex gives a fixed written quote for each return, or a yearly compliance plan covering the return, the annual fee and other filings.

Preparing Product-Wise Data for Form D-1

The hardest part of FSSAI annual return filing is not the portal; it is getting a clean, product-wise picture of the year. A simple approach that works for most manufacturers in India:

1. Start from the licence. List every product and food category on your licence, so nothing is missed and nothing outside the licence slips in.
2. Pull the figures from your books. Take production or purchase quantities from stock registers, and sale values from your sales ledger or GST returns.
3. Split by pack size. A namkeen sold in 50 g, 200 g and 1 kg packs is reported pack-wise, not as one total.
4. Use one unit per product. Kilograms or tonnes for solids, litres for liquids, and stay consistent.
5. Separate exports and imports. Note quantities, destinations or origins and values.
6. Reconcile. The total sale value across products should be close to your turnover for food sales.

Example of product-wise entries

The figures above are only an illustration of the format. Your return uses your own records, and Regovex's template does the arithmetic and checks for you.

Records to keep after filing

Keep the data behind the return, the acknowledgement and your stock and sales records for the year. A Food Safety Officer can compare the return with your books during an inspection, and consistent records are the best answer to any question.

The FSSAI Annual Return and the 2026 Licence Changes

The 2026 amendments changed licence categories and validity, but not the duty to file the return. Three points matter:

• Same licence number, same return duty. Many manufacturers with turnover between ₹20 crore and ₹50 crore moved from a central to a state licence in 2026. FoSCoS migrated them with the same licence number, and the return continues to be filed against that number; only the authority that sees it changes.
• No renewal, so the return is the yearly check. With perpetual validity, the annual return and annual fee are now the main yearly compliance points on a licence, and missing either stands out on FoSCoS.
• Risk-based inspections. FSSAI is moving to risk-based inspection, with compliant businesses inspected less often. A complete record of returns is part of being treated as a compliant business, while high-risk sectors such as dairy, meat and packaged drinking water stay under closer watch.

Businesses that moved down to basic registration because their turnover is up to ₹1.5 crore no longer file Form D-1 going forward, but should still file any return that fell due while they held a licence.

FSSAI Annual Return and Other Yearly Compliance

The annual return is one of several recurring FSSAI duties. Keeping them in one calendar avoids surprises:

Regovex's yearly compliance plan covers all of these, with reminders well ahead of each date.

How Regovex Files Your FSSAI Annual Return

1. Licence review: we list your licences and confirm which need Form D-1, Form D-2, a nil return or no return.
2. Data template: you receive an Excel template mapped to the FoSCoS fields for each licence.
3. Data collection: your accounts or production team fills in the figures; we follow up on gaps.
4. Checks: we match products with the licence, check pack sizes and units, and reconcile values with your turnover.
5. Filing: we file on FoSCoS before 31 May, or as soon as possible for overdue years, and pay any late fee with you.
6. Acknowledgement: you receive the acknowledgement and a copy of the filed data for your records.
7. Next year: we set reminders for the next D-1 and any D-2 periods, so the return never slips.

Documents and Data Needed for FSSAI Annual Return Filing

• FSSAI licence number and FoSCoS login
• Product-wise production, packing, relabelling or import quantities for the financial year
• Pack sizes and the units used
• Sale value or price per unit for each product
• Export quantities and destinations, where relevant
• Brand names under which products are sold
• Product labels, where FoSCoS asks for them
• Laboratory test reports and the water test report for the year, where applicable
• For importers: Bills of Entry and FSSAI import clearance records for the year
• For third-party manufacturing: the list of manufacturers and products made for you

FSSAI Annual Return by Kind of Business

Packaged food and snack manufacturers

Report every product and pack size, from 50-gram packs to bulk bags. Seasonal products made for only part of the year must also be included.

Bakeries and confectionery units

Bakeries that make and sell from their own counter and hold a manufacturing licence file the return for products made, even if most sales are over the counter.

Repackers, relabellers and brand owners

Report the products repacked or relabelled under your licence. Brand owners using contract manufacturers should coordinate with them, because both may have filing duties under their own licences.

Importers

Report each imported food product with quantity and value, consistent with your import clearances. Importers who also repack or relabel in India report those activities too.

Dairy units

File Form D-1 for the year and both half-yearly Form D-2 returns. Keep milk procurement and product-wise production records ready.

Health supplement and nutraceutical makers

Units making health supplements, nutraceuticals and other foods for special purposes report product-wise quantities like any other manufacturer, matching the products approved on their licence.

FSSAI Annual Return vs GST and Income Tax Returns

Food businesses often ask whether their GST or income tax filing covers the FSSAI annual return. It does not. The three are separate duties to separate authorities:

• GST returns report taxable supplies and tax paid, monthly or quarterly, to the GST department.
• Income tax returns report income and profit for the year to the Income Tax Department.
• The FSSAI annual return reports product-wise quantities and values of food made or imported, to the food safety authority, under your FSSAI licence.

No GST or income tax return is attached to the FSSAI annual return FoSCoS filing, but the figures should be consistent. A Food Safety Officer, a buyer's auditor or your own accountant may compare the sale values in Form D-1 with your GST turnover, so a large gap needs an explanation, such as non-food sales or stock transfers. Using your GST data as the starting point for Form D-1 is the simplest way to keep them aligned.

Overdue FSSAI Annual Returns: How to Catch Up

Many food businesses in India discover missed returns only when a buyer audit, a modification or an inspection brings them up. If you have missed one or more years, the fix is straightforward:

1. Find out which years are pending. Check each licence on FoSCoS for the years in which you manufactured or imported under it.
2. Rebuild the data for each pending year from your stock registers, sales ledger and GST returns.
3. File the oldest year first, then work forward, so the record is complete in order.
4. Pay the late fee for each year, which is capped at five times the annual licence fee.
5. Set up the current year so it is filed on time by 31 May.

Filing overdue returns voluntarily, before a notice arrives, shows good faith and stops the late fee from growing. Regovex has caught up several years of returns for clients in one exercise, alongside their FSSAI annual return 2025-26.

FSSAI Annual Return for Manufacturers Using Contract or Third-Party Manufacturing

Brand owners who do not run their own factory still often hold a licence as a marketer, repacker or relabeller. FSSAI's guidance treats relabellers who use third-party manufacturers as covered by the annual return. In practice:

• The contract manufacturer files the FSSAI annual return for manufacturers under its own licence, for everything it makes, including your products.
• The brand owner files a return under its own licence for the products sold under its label, if its licence covers relabelling, repacking or manufacturing activity.
• Both sets of figures should be consistent, so agree quantities with your manufacturer before filing.

The same logic applies to the FSSAI annual return for importers who also relabel imported products in India: the import and the relabelling are both reported under the licence that covers them.

Checklist Before You Submit the FSSAI Annual Return

• The right licence and the right financial year are selected
• Every product and pack size made, packed, relabelled or imported is listed
• Product names match your licence and labels
• Units are consistent and quantities are not in mixed units
• Sale values reconcile broadly with your food turnover
• Export and import figures match your shipping and clearance records
• Required uploads, such as labels or test reports, are attached
• Any late fee has been paid
• The acknowledgement has been downloaded and saved

Common Mistakes in FSSAI Annual Return Filing

• Not filing because there was no production, instead of filing a nil return.
• Filing for the wrong financial year or under the wrong licence.
• Leaving out products or pack sizes, or naming products differently from the licence.
• Figures that do not match GST returns, books or import records.
• Missing Form D-2 for dairy units, which have two extra deadlines a year.
• Assuming the annual fee covers the return. They are two separate duties.
• Waiting until 31 May, when last-minute portal issues can push the filing late.

Why Choose Regovex as Your FSSAI Annual Return Consultant in India

As an FSSAI annual return consultant and FSSAI registration consultant working across India from our office in Aligarh, Regovex handles FSSAI return filing for manufacturers, repackers, relabellers, importers and dairy units:

• Eligibility check: we confirm whether each of your licences needs Form D-1, Form D-2 or no return.
• Data template: a ready Excel format mapped to FoSCoS fields, so your team only enters figures.
• Review: we check product names, pack sizes and values against your licence and records.
• Filing on FoSCoS: on time, every year, with the acknowledgement saved for you.
• Late and nil returns: we file overdue returns for past years and nil returns where there was no activity.
• Year-round compliance: annual fee reminders, D-2 deadlines, modifications and licence updates.
• A track record of a 99.8% approval rate across 100+ clients, rated 4.9/5.

Call or WhatsApp +91 90847 06423 to have your FSSAI annual return filed by an expert.

Related services

• FSSAI registration and licence hub
• Central FSSAI license
• State FSSAI license
• Basic FSSAI registration
• Drug license

Areas we serve near India

We file FSSAI annual returns for food businesses in India and nearby areas, including .

What Our Clients Say

"Got my approval in committed time with complete transparency and zero hassle." — Baburam, Samarpaan Cloud Kitchen (FSSAI food license)

"I had great experience working with Regovex Consulting on the regulatory side of my product. Since the product category was relatively new and the guidelines were not very clearly defined, it required additional research and careful interpretation of the regulations." — Parichit Dhawan, Director, Feorah Wellness & Cosmetics

Food and import clients include Astro Foods, Astro Naturelles, Sonia Fisheries, Hunger Stop and Project Life, across FSSAI licences and sanitary import permits.