Form D1 & Form D2

Annual Return Filing — Both Forms Explained

Select your form type below to see exactly what data is required, what documents you need, and what happens if you miss the deadline.

📊 Form D1 — FSSAI Annual Return for Food Businesses

Form D1 is the standard FSSAI Annual Return filed by all State and Central License holders — except milk and milk product manufacturers, who file Form D2. It captures your food business activity, turnover, product categories, and compliance details for the financial year.

  • Applicable to all State and Central FSSAI license holders
  • Covers restaurants, food manufacturers, importers, e-commerce, distributors, transporters
  • Reports turnover, food categories, production / import / distribution quantities
  • Includes compliance with food safety and hygiene standards during the year
  • Filed on FSSAI's FoSCoS portal — no physical submission required
  • Basic FSSAI holders are exempt — only State & Central licensees must file
FormForm D1
Due date31st May each year
Period coveredPrevious financial year
PortalFoSCoS (FSSAI)
Govt. feeNil
Late fee₹100/day from 1st June
Consequences of Non-Filing

What Happens If You Miss the 31st May Deadline

Non-filing or late filing of FSSAI Annual Returns is a compliance violation that accumulates penalties daily and can jeopardise your license.

📊 Form D1 — Late Filing Consequences
All State & Central License holders
Late fee from 1st June₹100 / day
After 90 days (late fee)₹9,000 accumulated
After 6 months₹18,000+
License renewal heldCompliance flag raised
FSSAI enforcement actionPossible notice
🥛 Form D2 — Late Filing Consequences
Dairy & milk product manufacturers
Late fee from 1st June₹100/day (per form)
D1 + D2 both late₹200 / day total
After 90 days₹18,000 total
FSSAI dairy inspectionTriggered for non-filers
License renewal impactCompliance flag raised
⚠️ Late Filing + Renewal in the Same Year
If your FSSAI renewal is due in the same year and your annual return is not filed, FSSAI offices may flag the renewal application. Filing the return first — or simultaneously — avoids hold-ups on your license renewal.
Filing Calendar

FSSAI Annual Return — Year-Round Compliance Calendar

Know exactly when to start preparing, when to file, and when late fees begin. TaxClue sends reminders 60 days in advance.

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April 1 — Financial Year Ends
The financial year ends on 31st March. Begin collating your turnover, production quantities, product category data, and GST returns. Contact TaxClue to initiate filing.
April 1
2
April 1–30 — Preparation Window
Share your data with TaxClue via WhatsApp. We verify against your FSSAI records, identify any discrepancies, and prepare both D1 (and D2 if dairy businesses) for review.
April 1–30
3
May 1–31 — Filing Window
TaxClue files your return on the FoSCoS portal. You receive the filing acknowledgement immediately. Recommended: file before 20th May to allow time for any corrections.
May 1–31
!
June 1 Onwards — ₹100/Day Late Fee
From 1st June, ₹100 per day penalty applies. For dairy businesses filing both D1 and D2, the effective late fee is ₹200 per day. TaxClue still files late returns — and we keep penalties as low as possible.
June 1+
How It Works

TaxClue Files Your FSSAI Annual Return in 4 Steps

Share your data — we handle the entire FoSCoS portal filing and deliver your acknowledgement.

1
Share Your Data
Provide your FSSAI license number, financial year turnover, product categories, and quantities via WhatsApp or email. Takes 10 minutes.
10 minutes
2
We Prepare the Return
Our FSSAI compliance team fills Form D1 (and D2 if dairy) on the FoSCoS portal. We verify all data against FSSAI records before submission.
Same day
3
You Review & Approve
We share the draft return with you via WhatsApp for review before final submission. Any corrections are made instantly.
Same day
4
Filed & Acknowledged
Return submitted on FoSCoS portal. Filing acknowledgement delivered to you digitally — same day. We save a copy for renewal reference.
Same day

❓ Frequently Asked Questions

No. Basic FSSAI Registration holders are exempt from annual return filing. Only State and Central License holders must file Form D1 (and D2 for dairy businesses) every year by 31st May.
You need to file both — Form D1 for the non-dairy food products and Form D2 for the dairy/milk products. TaxClue prepares and files both forms in a single engagement.
Yes — late filing is still possible (and strongly recommended). TaxClue files late returns with the applicable late fee calculation. Every day of delay adds ₹100, so file as soon as possible.
You'll need your FSSAI license number, annual food turnover for the financial year, food product categories handled, total quantities produced/imported/distributed, number of employees in food handling, and details of any food safety incidents. TaxClue provides a simple data collection form.
Form D2 requires additional dairy-specific data including milk procurement quantities, fat/SNF content details, and dairy product-specific production data. TaxClue's team is trained in Form D2's specialized milk procurement, fat content, and cold chain compliance fields.
Yes — if your FSSAI renewal is due and your annual return for the previous year is not filed, FSSAI offices may flag or delay the renewal application. TaxClue recommends filing the return before or simultaneously with renewal to avoid hold-ups.
⚠️ Common Annual Return Mistakes to Avoid
These errors cause return rejections, refilings, and continued late fee accumulation:
  • Filing Form D1 only when you're a dairy business — you need both D1 and D2
  • Reporting turnover that doesn't match your GST returns — FSSAI cross-verifies
  • Using the wrong FSSAI license number (e.g., entering your old Basic registration number)
  • Filing for the wrong financial year — the return covers the previous FY, not the current one
  • Leaving product category fields blank — all FSSAI food categories you operated during the year must be declared
  • Not filing after a business was inactive for the year — a nil return still needs to be filed by State/Central holders
  • Waiting until June to start — FoSCoS portal gets congested near the 31st May deadline; file by 20th May