Regulations 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Regulation 2.1.12 says an operator aggrieved by an order of the Registering or Licensing Authority may appeal to the Designated Officer or the Food Safety Commissioner under the Act. Regulation 2.1.13 requires a licensed manufacturer or importer to file a return by 31 May each year in Form D-1, with half-yearly Form D-2 returns for milk and milk product manufacturers. This article is based on the 2017 compendium (Version II, 09.11.2017); later amendments may have changed it, verify on fssai.gov.in. For return filing help, see our FSSAI annual return service.
Appeal (2.1.12): an FBO aggrieved by an order under the Regulations may appeal to the Designated Officer or the Food Safety Commissioner, as provided in section 31(8) and section 32(4)-(5) of the Act. Return (2.1.13): every manufacturer and importer issued a licence files a return on or before 31st May each year in Form D-1, for each class of food product handled in the previous financial year. Milk and milk product manufacturers file half-yearly returns in Form D-2, within a month from the end of each half-year. One return per licence. Delay attracts Rs 100 per day. As per the 2017 compendium; later amendments may have changed it.
Regulation 2.1.12: appeal
The regulation has one sub-regulation. An FBO aggrieved by an order of the Registering Authority or Licensing Authority under these Regulations may prefer an appeal to the concerned Designated Officer or the Food Safety Commissioner, "as per provisions laid down under Section 31(8) and 32 (4) - (5) of the Act".
The Act gives the detail:
| Act provision | What it provides |
|---|---|
| Section 31(8) | An appeal against the order of rejection for grant of licence lies to the Commissioner of Food Safety |
| Section 32(4) | A person aggrieved by an improvement notice, refusal to issue a certificate as to improvement, or cancellation, suspension or revocation of licence may appeal to the Commissioner of Food Safety, whose decision is final |
| Section 32(5) | The appeal period is fifteen days from the date notice of the decision was served (or, for an improvement-notice appeal, that period or the period in the notice, whichever expires earlier) |
The regulation text names both the Designated Officer and the Commissioner as appeal forums, while the sections of the Act it cites send the appeals to the Commissioner of Food Safety. Read the order you received to see where it says to appeal, and file inside the 15 days in section 32(5). See Regulation 2.1.8 for suspension and cancellation.
Regulation 2.1.13: the annual return
The four provisions
| Sub-reg. | What it says |
|---|---|
| (1) | Every manufacturer and importer who has been issued a licence (amended text) submits a return on or before 31st May each year, electronically or in physical form as prescribed by the Food Safety Commissioner, in Form D-1 of Schedule 2, to the Licensing Authority, for each class of food products handled in the previous financial year |
| Proviso | A licensee manufacturing milk and/or milk products files half-yearly returns for 1 April to 30 September and 1 October to 31 March, in Form D-2, within a month from the end of the period |
| (2) | A separate return is filed for every licence, even if the same FBO holds more than one |
| (3) | Delay beyond 31 May attracts a penalty of Rs 100 per day of delay |
Who must file
The 2017 text limits the duty to a manufacturer or importer who has been issued a licence. The words "manufacturer and importer who has been issued a license" appear as an amendment in the compendium. A trader or restaurant licensee is not named, so read the current text before assuming either way. A registered petty operator holds a registration, not a licence.
Form D-1 and the date
The return covers the previous financial year and is due by 31 May. So the return for a financial year ending 31 March is due by 31 May. The return lists each class of food product handled. The text leaves the mode, electronic or physical, to the Food Safety Commissioner.
Milk and milk products: D-2, twice a year
A licensee engaged in manufacturing milk and/or milk products files two returns a year in Form D-2, one for April to September and one for October to March. Each is due within a month from the end of the period. The text does not give a separate penalty for the half-yearly return, so check the current rule. See Schedule 4 Part III on dairy hygiene.
One return per licence
If you hold more than one licence, you file a separate return for each. A business with several premises on separate licences therefore files several returns. See multiple branches for structuring.
The late-filing cost
A delay beyond 31 May attracts Rs 100 per day. The figure is from the 2017 text. The text does not say how the amount is computed or collected, so check the current rule. Separately, section 55 of the Act provides a penalty which may extend to two lakh rupees for failing, without reasonable ground, to comply with the requirements of the Act, rules or regulations as directed by the Food Safety Officer.
Existing site guides
Our existing posts cover the practical filing: A brief about FSSAI annual return: Form D1 and Form D2 and the FSSAI annual compliance calendar. Use them for portal steps, but check them against the current notified forms.
Practical examples
Example 1. A sauce manufacturer with one licence files a Form D-1 for the year ended 31 March on or before 31 May.
Example 2. A dairy licensee files Form D-2 for April to September by the end of October, and another for October to March by the end of April.
Example 3. A manufacturer holds two licences for two plants. It files two separate returns.
Example 4. A licence cancellation order is received. The FBO considers an appeal to the Commissioner of Food Safety within 15 days of service of the decision.
Need help with your annual return?
A return is a small filing with a fixed date, and the cost of missing it grows each day. TaxClue can compile the product-class data, prepare the return and file it on time through our FSSAI annual return service, and a half-yearly version for milk manufacturers through half-yearly returns. We confirm the current form and due dates first.
Key takeaways
- An appeal against a licensing or registering authority order is made under sections 31(8) and 32(4)-(5) of the Act; the appeal period in section 32(5) is 15 days.
- Licensed manufacturers and importers file Form D-1 by 31 May for the previous financial year.
- Milk and milk product manufacturers file Form D-2 half-yearly, within a month of each period end.
- File a separate return for every licence.
- Delay beyond 31 May costs Rs 100 per day in the 2017 text.
- Forms and dates may have changed since the 2017 compendium.
Read next
- Regulations 2.1.10 and 2.1.11: payment and transfer on death
- Regulations 2.1.14 to 2.1.16: directions, advisory committee and jurisdiction
- FSSAI Form D1 and D2 annual return
- FSSAI compliance calendar 2026-27
Disclaimer: Based on the Food Safety and Standards Act, 2006 as enacted, read with the Jan Vishwas (Amendment of Provisions) Act, 2023 where it applies (ss.59, 61 and 63 only), and the FSS (Licensing and Registration of Food Businesses) Regulations, 2011 as per the 2017 compendium (Version II, 09.11.2017). Later amendments may have changed the Regulations (fees, forms, validity, portal steps and thresholds); verify on fssai.gov.in. Verify current notifications, regulations and FSSAI orders before acting.