File FSSAI Annual Returns Before the Due Date

The food industry in India is governed by a central law known as the Food Safety and Standards Act, 2006. The act was introduced to ensure that the food being manufactured, sold, or imported in India is safe for human consumption. To implement and monitor the provisions of this Act, the Food Safety and Standards Authority of India (FSSAI) was established. All Food Business Operators (FBOs), whether manufacturers, traders, importers, or exporters, must obtain an FSSAI license or FSSAI Registration to operate legally. But obtaining the license is just the beginning—FBOs are also required to follow certain compliance measures, one of which is filing the FSSAI Annual Return.

The filing of FSSAI returns is a mandatory compliance requirement for licensed food businesses in India. FBOs need to furnish certain details related to the quantity of food produced, handled, imported, or exported during a financial year. Failure to file these returns can lead to penalties.

Who Should File FSSAI Returns?

Filing FSSAI returns is not limited to large food manufacturers. It applies to several types of food businesses based on their operations and turnover. According to the current rules, any FBO with an annual turnover exceeding Rs.12 lakhs must file FSSAI returns. This includes businesses involved in importing, manufacturing, selling, exporting, distributing, storing, or transporting food items.

In particular, FBOs engaged in the manufacturing and distribution of milk or milk-based products are required to file both annual and half-yearly returns. These returns are crucial for tracking the movement of food products and ensuring public health safety. The regulation also helps in assessing compliance with hygiene and food quality standards laid down by the FSSAI.

Exempted Entities for Filing FSSAI Returns

While most FBOs are required to file returns, there are certain exceptions. The FSSAI has issued notifications that exempt a few categories of food businesses from filing the annual return. These include:

• Restaurants

• Fast-food joints

• Grocery stores

• Canteens

These entities are typically involved in retail sale or preparation for immediate consumption and do not handle large-scale food processing or import/export. Hence, they are relieved from the burden of filing returns. However, even if exempt from filing returns, these businesses must still adhere to food safety standards and maintain a valid FSSAI license or registration.

Types of FSSAI Returns

There are two main types of returns that need to be filed under the FSSAI regulations:

FSSAI Form D1 (Annual Return)

This is the primary annual return form that all licensed FBOs must submit. It applies to food importers, manufacturers, re-packers, re-labellers, and packers. Filing Form D1 is mandatory regardless of the scale of operations or quantity produced. The form collects detailed data about the type of food items handled, their packaging size, and the quantity produced, imported, or exported during the financial year.

Form D1 must be submitted separately for each FSSAI license held by an FBO. So, if a business has more than one licensed unit, it is required to file separate Form D1 returns for each of those licenses. This rule ensures accurate recordkeeping and allows the authorities to assess compliance at the unit level.

FSSAI Form D2 (Half-Yearly Return)

This form is specifically meant for FBOs dealing with milk and milk products. The dairy industry requires more frequent reporting due to the perishable nature of its products. FBOs engaged in the manufacturing or import of milk and milk products must file Form D2 twice a year, covering two periods: April to September and October to March.

Just like Form D1, Form D2 must also be filed separately for each FSSAI license held by the FBO. This helps in monitoring milk production and procurement trends across regions and seasons.

Necessary Information in FSSAI Annual Returns

Filing FSSAI returns requires detailed and accurate information related to the business operations of the FBO. Each type of form asks for specific details.

Details Required in Form D1

When filling out Form D1, the following information must be submitted:

• Name and address of the Food Business Operator.

• FSSAI license number.

• List of food products that were handled, manufactured, imported, or exported.

• The packaging details like can/bottle/bulk pack sizes.

• Total quantity (in metric tonnes) handled or produced.

• Value of the food products.

• For imports or exports, additional details such as:

• Country of origin or destination

• Quantity imported/exported in kilograms

• Rate per unit (CIF for imports and FOB for exports)

• Total value

This data gives the FSSAI insights into the type and volume of food products that were dealt with during the financial year. It also helps in identifying trends and ensuring traceability in case of food safety concerns.

Details Required in Form D2

Form D2 collects much more specific data related to dairy operations. The details required in this half-yearly return include:

• Name and address of the FBO

• FSSAI license number

• Procurement details:

• Type of milk (cow, buffalo, etc.)

• Total quantity in metric tonnes

• Fat content and SNF (Solid Not Fat) content

• Price paid to farmers or suppliers per kilogram

• Milk products purchased:

• Name and source of purchase

• Quantity purchased

• Average fat and SNF percentages

• Quantity used and remaining stock

• Information related to the reconstitution process, if applicable

• Milk product manufacturing and sales details

• Stock and inventory position of milk products

• Milk conversion activities outsourced to other units or dairies

• Marketing and distribution information

• Details of milk and milk product exports during the period

This extensive reporting helps in maintaining transparency in the dairy sector and supports regulatory oversight for food safety and pricing policies.

Due Dates for Filing FSSAI Returns

Timely filing of FSSAI returns is crucial. Missing the deadline can result in penalties. The due dates are fixed and are applicable every financial year.

Due Date for Form D1

The annual return (Form D1) must be filed on or before 31st May for the preceding financial year. For example, for the financial year 2023–2024, the return must be filed by 31st May 2024.

Due Date for Form D2

Since Form D2 is a half-yearly return, it has two filing deadlines:

• For the period 1 April to 30 September: file by 31 October

• For the period 1 October to 31 March: file by 30 April

It is advisable for dairy units to keep a regular record of their milk procurement and processing data so that returns can be prepared accurately and submitted on time.

Process for Filing FSSAI Returns

FSSAI has made it convenient for businesses to file their returns through both online and offline modes.

Online Filing Process

FBOs can file both Form D1 and D2 through the FoSCoS portal, which was launched by FSSAI to replace the earlier FLRS system. The online facility is available from the financial year 2020–21 onwards.

To file online:

1. Log in to the FoSCoS portal using your registered credentials.

2. Go to the “Annual Return” tab on the dashboard.

3. Select the appropriate form – D1 or D2.

4. Fill in all the required details as per the prescribed format.

5. Upload supporting documents if required.

6. Review and submit the form.

Filing returns online ensures faster processing and also helps businesses track the status of their submissions.

Offline Filing Process

In case an FBO wishes to file returns manually, they can do so by following these steps:

1. Download the required form (D1 or D2) from the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011.

2. Take a printout of the form.

3. Fill out the form completely and carefully.

4. Send the completed form either via registered post or email to the Food Safety Commissioner or Licensing Authority of the respective area.

While offline filing is still permitted, the FSSAI encourages online filing for convenience and digital record-keeping. FBOs should also ensure that the information filled in the returns matches the details in their FSSAI license. Any mismatch must be corrected in the license before submitting the return.

Penalty for Non-Compliance

Filing of FSSAI returns is not optional. If an FBO fails to file the return within the due date, a penalty of Rs.100 per day is imposed. The penalty starts from the next day after the due date and continues until the return is filed. This fine is applicable for both annual and half-yearly returns.

It is important for FBOs to maintain proper records of their operations so that they can prepare and file the return on time. Repeated defaults in return filing may even result in cancellation or suspension of the FSSAI license.

Importance of Filing FSSAI Returns

Filing of FSSAI returns serves multiple purposes:

• It ensures transparency in the food supply chain.

• Helps the government track the volume of food items being processed, sold, or exported.

• Facilitates quality control and public health monitoring.

• Prevents fraudulent food practices.

• Protects consumers from food adulteration and contamination.

By regularly filing FSSAI returns, businesses also build a strong compliance history which can support their credibility and help in business expansion, especially for exports.

Conclusion

FSSAI Annual and Half-Yearly Returns are an important part of compliance for all food businesses in India. Whether you are a food manufacturer, importer, or dairy processor, filing these returns on time not only helps avoid penalties but also builds trust in your brand. It reflects your commitment to food safety and quality. Knowing which form to file, what details to include, and how to submit it either online or offline is crucial for staying compliant with FSSAI norms. With proper planning and timely submissions, food businesses can focus on growth while also meeting all regulatory obligations under the Food Safety and Standards Act, 2006.

If you want to file your FSSAI Returns then you can connect with Compliance Calendar experts through mail info@ccoffice.in or Call/Whatsapp at +91 9988424211.

FAQs

Q1. Who is required to file FSSAI Annual Returns?

Ans. Any Food Business Operator (FBO) holding an FSSAI license and having a business turnover of more than Rs.12 lakhs per annum must file annual returns. This includes manufacturers, importers, exporters, packers, re-packers, and re-labellers. Separate returns must be filed for each FSSAI license held.

Q2. What is the due date for filing the FSSAI Annual Return (Form D1)?

Ans. The due date for filing Form D1 is on or before 31st May of every financial year for the activities carried out during the previous year.

Q3. Who needs to file Form D2 under FSSAI?

Ans. FBOs involved in the manufacturing or importing of milk and milk products must file Form D2, which is a half-yearly return. It must be submitted for two periods:

• 1 April to 30 September (due by 31 October)

• 1 October to 31 March (due by 30 April)

Q4. How can I file my FSSAI return online?

Ans. You can file your return online through the FoSCoS portal (https://foscos.fssai.gov.in/). Login using your credentials, select the appropriate return form (D1 or D2), fill in the required details, and submit the form. Ensure all data matches the information on your FSSAI license.

Q5. Are restaurant owners and canteen operators required to file FSSAI returns?

Ans. No, as per FSSAI notifications, restaurants, fast-food joints, grocery stores, and canteens are exempted from filing FSSAI annual or half-yearly returns.

Q6. What happens if I fail to file my FSSAI return on time?

Ans. If an FBO fails to file the return by the due date, a penalty of Rs.100 per day is imposed from the next day of the due date until the return is filed. Continued non-compliance may lead to stricter regulatory action.

Q7. Can I file a single return for multiple licenses under FSSAI?

Ans. No, each FSSAI license is treated independently. If an FBO holds multiple FSSAI licenses, a separate return must be filed for each license, even if operated by the same business entity.