FSSAI Annual Return Filing (Form D1)

Who must file the FSSAI annual return?

Food businesses holding a State or Central FSSAI licence that manufacture, import, label or pack food must file an annual return in Form D1, giving product-wise details of the food handled in the previous financial year. Manufacturers of milk and milk products also file a half-yearly return in Form D2.

Due date and late fee

A late fee is charged for each day of delay, and repeated non-filing can affect the renewal of your licence.

What Form D1 reports

Form D1 gives a product-wise summary of the food your business handled during the financial year. For each food category and product, you report:

• the quantity manufactured, packed, re-labelled or imported;
• the quantity sold or dispatched;
• the value of the products; and
• details for each licensed premises, if you have more than one.

The figures should match your production records, invoices and GST returns – the food safety authority can compare them during inspections.

Late fees and consequences

A late fee of ₹100 is charged for each day the return is delayed after 31 May. Unfiled returns can also hold up the renewal or modification of your licence, and repeated defaults draw attention during inspections. Filing on time is far cheaper than catching up later.

Keeping records through the year

• Maintain monthly production, purchase and sales registers for each product.
• Keep import documents, including customs and FSSAI import clearances, for imported food.
• Track products you add or discontinue, and update your licence through FSSAI modification when your product list changes.
• Keep a copy of each year's filed return with your licence documents.

Who does not file Form D1

Businesses holding only basic FSSAI registration, and licensed businesses that do not manufacture, import, label or pack food – such as most restaurants and retailers – generally do not file Form D1, but must still follow the other conditions of their licence.

Our service

We collect your product-wise data, prepare Form D1 (and D2 where applicable) and file it on FoSCoS before the due date. Licence expiring soon? See FSSAI renewal and modification. New food business? Start with FSSAI registration.