FSSAI Annual Return
Filing — Form D1
& Form D2
Every State and Central FSSAI license holder must file an Annual Return on or before 31st May for the previous financial year. Missing the deadline means ₹100 per day in late fees — and potential license complications.
File Your Annual Return
Expert handles filing within ✅ 24 hours
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.
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
Data / Documents Required for D1
Filing Details
Any business holding a State or Central FSSAI License — restaurants, food manufacturers, importers, distributors, cold storage operators, e-commerce platforms — must file Form D1 by 31st May. Basic Registration holders are exempt.
FY 2024–25 return due 31st May 2025. Don't incur daily late fees.
FSSAI Annual Return for Milk & Milk Products
Form D2 is a specialized FSSAI Annual Return filed exclusively by milk and milk product manufacturers and processors. It captures dairy-specific data — milk procurement, processing volumes, product-wise output, fat content, packaging details, and cold chain compliance — in addition to the standard business information.
- ✓Filed by dairy manufacturers, milk processors, cheese/paneer/ghee producers
- ✓Covers milk procurement quantity (litres/day) by source (cattle, buffalo, etc.)
- ✓Product-wise output: milk, curd, butter, ghee, paneer, ice cream, condensed milk, etc.
- ✓Reports fat percentage, SNF content, and pasteurization compliance
- ✓Cold chain and storage temperature compliance details required
- ✓Filed in addition to D1 — dairy businesses file both D1 and D2
Data Required for D2
D2 Covers These Products
If your food business manufactures or processes milk or milk products, you must file both Form D1 (general return) and Form D2 (dairy-specific return). TaxClue files both in one engagement.
Dairy business? File both D1 and D2 before 31st May. TaxClue handles both.
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
Form D2 — Late Filing Consequences
Dairy & milk product manufacturers
⚠️ 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.
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.
FY Closes — Start Data Collection
The financial year ends on 31st March. Begin collating your turnover, production quantities, product category data, and GST returns. Contact TaxClue to initiate filing.
Gather Documents & Verify Data
Share your data with TaxClue via WhatsApp. We verify against your FSSAI records, identify any discrepancies, and prepare both D1 (and D2 for dairy businesses) for review.
File on FoSCoS Portal — Deadline Month
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.
₹100/Day Late Fee Begins
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.
Annual Reminder Service
TaxClue registers your FSSAI license for our annual reminder system. You receive WhatsApp reminders at 60 days, 30 days, and 7 days before the deadline — every year, automatically.
📋 D1 vs D2 — Side-by-Side Comparison
| Feature | Form D1 | Form D2 |
|---|---|---|
| Who must file? | All State & Central | Dairy only |
| Basic FSSAI holders? | Exempt | Exempt |
| Due date | 31st May | 31st May |
| Late fee | ₹100/day | ₹100/day |
| Turnover data? | Yes | Yes |
| Milk procurement data? | No | Yes |
| Fat / SNF content? | No | Yes |
| Filed separately? | D1 only | D1 + D2 both |
TaxClue Files Your FSSAI Annual Return in 4 Steps
Share your data — we handle the entire FoSCoS portal filing and deliver your acknowledgement.
Share Your Data
Provide your FSSAI license number, financial year turnover, product categories, and quantities via WhatsApp or email. Takes 10 minutes.
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.
You Review & Approve
We share the draft return with you via WhatsApp for review before final submission. Any corrections are made instantly.
Filed & Acknowledged
Return submitted on FoSCoS portal. Filing acknowledgement delivered to you digitally — same day. We save a copy for renewal reference.
❓ Frequently Asked Questions
No. Basic FSSAI Registration holders (food businesses with annual turnover below ₹12 lakh) are exempt from filing the FSSAI Annual Return. Only State License and Central License holders are mandated to file Form D1 (and Form D2 if dealing in milk products). If you've recently upgraded from Basic to State, you must file the return for the financial year in which you upgraded.
Both — Form D1 and Form D2. Form D1 covers your overall food business return (including the packaged snacks), while Form D2 covers the milk and milk product-specific data. Any food business that manufactures or processes milk or milk products must file both forms. TaxClue files both in a single engagement to avoid double documentation effort.
Yes — late filing is possible, and it's always better to file late than not at all. From 1st June, a late fee of ₹100 per day applies. FSSAI does allow late filing through the FoSCoS portal with the applicable late fee. TaxClue files late returns routinely — we calculate the exact late fee, file the return, and provide a stamped acknowledgement. Filing even late helps when your renewal comes up, as a pending return can delay renewal processing.
For Form D1 you need: (1) your 14-digit FSSAI license number, (2) total annual turnover from food business for the FY, (3) list of food product categories handled, (4) total quantities produced / imported / distributed by category, (5) number of employees in food handling roles, (6) details of any food safety incidents or recalls (if any), (7) confirmation of compliance with hygiene and safety standards. Most of this data is available from your GST returns and basic business records. TaxClue helps you compile and verify everything.
Form D2 requires dairy-specific data that's not part of D1: (1) milk procurement quantity — litres/day and annual total, broken down by source (cattle, buffalo, goat, etc.), (2) product-wise output quantities in MT — milk, curd, butter, ghee, paneer, cheese, condensed milk, ice cream, etc., (3) fat percentage and SNF (Solids Not Fat) content of key products, (4) pasteurisation compliance records and method used, (5) cold chain temperature logs, and (6) packaging format details for each product category.
Yes — pending annual returns are a common cause of FSSAI renewal complications. FSSAI field offices cross-check compliance history during renewal processing. If your returns are unfiled, your renewal application may be put on hold or queried. TaxClue strongly recommends clearing all pending annual returns before initiating a renewal application. We handle both in a combined engagement to prevent any renewal delays.
⚠️ Common Annual Return Mistakes to Avoid
These errors cause return rejections, refilings, and continued late fee accumulation:
- Filing Form D1 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
India's Trusted FSSAI Annual Return Filing Experts
Same-Day Filing for Urgent Cases
Need to file today? TaxClue has a same-day filing service for businesses that have missed the deadline or need urgent compliance clearance before renewal.
D1 + D2 Together — Dairy Specialists
Dairy businesses need both forms. TaxClue's team is trained in Form D2's specialized milk procurement, fat content, and cold chain compliance fields.
Never Miss a Deadline Again
TaxClue's annual reminder system sends WhatsApp notifications at 60, 30, and 7 days before the deadline — every year — so you're never caught off guard.
Multi-Year Backlog Clearance
Not filed for 2–3 years? TaxClue handles multi-year backlog returns, calculates the exact late fee, and files all pending returns in one go to restore compliance status.
Returns + Renewal Together
If your annual return and license renewal are both due, TaxClue bundles them — clearing the return first and immediately initiating the renewal in the same engagement.
3,000+ Returns Filed
Across restaurants, dairy plants, manufacturers, importers, distributors — Form D1 and D2 across all States and the Central License category.
Complete FSSAI Compliance by TaxClue
FSSAI License Renewal
Renew before expiry. Combine with annual return for smooth compliance.
Learn More →Central FSSAI License
Central license for large manufacturers, importers, multi-state FBOs.
Learn More →FSSAI by Business Type
Importer, cloud kitchen, restaurant, transporter, distributor — right license for every type.
Learn More →File Your FSSAI Annual Return Now — Form D1 & D2
Don't let ₹100/day late fees accumulate. TaxClue files your return accurately, on time, every year — and handles both D1 and D2 for dairy businesses in one engagement.
🔒 Confidential · 4.9★ Google Rating · Same-Day Filing · D1 + D2 Both Covered · ₹0 Late Fee If Filed by 31st May