The FSSAI compliance year for a food business — annual return deadlines, the annual fee and Food Safety Compliance Report under the perpetual licence regime, FOSTAC training, hygiene audits, and what non-compliance costs.
FSSAI compliance changed shape when licences became perpetual. The renewal cycle that used to drive the calendar has been replaced by an annual fee and a compliance report, which means the deadline is easier to miss because nothing expires to remind you.
Perpetual licensing does not mean no annual obligation. Under the current regime a licence does not lapse on a fixed date, but an annual fee and a Food Safety Compliance Report must be filed on the FoSCoS portal. A business that treats "perpetual" as "nothing to do" accumulates a default that surfaces at inspection.
Annual Obligations
| Obligation | Due | Applies to |
|---|---|---|
| Annual return of food products handled | 31 May 2027, for FY 2026–27 | Manufacturers, importers and specified categories holding a State or Central licence |
| Half-yearly return | Within one month of the end of each half year | Businesses dealing in milk and milk products |
| Annual fee and Food Safety Compliance Report on FoSCoS | Annually, per the portal schedule | Licence holders under the perpetual regime |
| Food safety audit by a recognised agency | Annually, for notified high-risk categories | Specified manufacturers |
| FOSTAC-trained food safety supervisor in place | Maintained continuously; refresh per certificate validity | Food businesses above the specified size |
The annual return penalty accrues daily. Failure to file the annual return attracts a penalty of ₹100 for each day the default continues. It runs from the day after the due date and does not stop until the return is filed, so a return forgotten for a year costs far more than the effort of filing it.
Ongoing Through the Year
- Display the licence number on every food package and, for a food service establishment, at the premises.
- Maintain daily hygiene and cleaning records, pest control records, and temperature logs where cold chain applies.
- Medical fitness certificates for all food handlers, renewed annually.
- Water testing at the notified frequency where water is used in the product.
- Product testing from an accredited laboratory at the frequency your category requires.
- Internal food safety audits, quarterly as good practice.
- Label review whenever a recipe, supplier or pack size changes.
- Record of complaints and recalls, with the action taken.
Event-Based Filings
- Modification of the licence — apply whenever the premises, product categories, capacity, or the constitution of the business changes. Operating outside the scope of your licence is treated as operating without one.
- Change of address, which may also change whether you fall under State or Central licensing.
- Reporting of a food safety incident, promptly.
- Surrender of the licence if the business ceases, rather than simply abandoning it.
Which Licence Applies
| Category | Broadly applies where |
|---|---|
| Basic Registration | Petty food business operators with turnover up to ₹12 lakh |
| State Licence | Turnover above ₹12 lakh and up to ₹20 crore, with capacity limits by activity |
| Central Licence | Turnover above ₹20 crore, importers, exporters, e-commerce food operators, businesses operating in more than one State, and specified categories regardless of turnover |
Capacity thresholds — production quantity, number of vehicles, slaughter capacity — apply alongside turnover, so a business can require a higher category on capacity even at modest turnover.
Related Guides
- FSSAI Registration & Licence Checklist
- Starting a Food Business in India
- Business Compliance Calendar 2026–27
Key Facts About FSSAI Compliance Calendar 2026
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
When is the FSSAI annual return due?
31 May following the end of the financial year, for manufacturers, importers and other specified licence holders. Businesses dealing in milk and milk products file half-yearly returns instead, within one month of the end of each half year.
What is the penalty for not filing the FSSAI annual return?
₹100 for each day the default continues, running from the day after the due date until the return is actually filed. There is no cap, so the amount grows for as long as it is ignored.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
FSSAI Compliance Calendar 2026: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.