FSSAI Half-Yearly Return in Fatehpur

Local jurisdiction

Registrar (RoC)

RoC Kanpur — 10/497, Khalasi Line, Kanpur – 208001

Jurisdictional HC

Allahabad High Court

GSTIN prefix

09 (Uttar Pradesh)

Professional Tax

Uttar Pradesh does not levy Professional Tax.

Business hubs

Agri Mandi, Handloom, Kanpur-Prayagraj Belt

Fatehpur is a central-UP agri-trade and handloom district between Kanpur and Prayagraj.

Also in: Kanpur Prayagraj

The FSSAI half-yearly return in Form D2 is a return filed by food business operators (FBOs) engaged in the manufacture of milk and/or milk products — that is, dairy units such as those handling procurement, chilling and manufacture of milk products. It is filed for each half-year period — 1 April to 30 September and 1 October to 31 March — through the FoSCoS portal (foscos.fssai.gov.in). It is distinct from the annual return in Form D1 that other manufacturing FBOs file. Non-filing of the return attracts a penalty under the FSS regulations.

Form D2

Half-yearly dairy returnForm D2 is filed twice a year by FBOs manufacturing milk / milk products — one return each for the Apr-Sep and Oct-Mar half-years.

Understand It

What Is FSSAI Half-Yearly Return?

A quick, plain-language explanation before the details.

In simple terms

Form D2 is the FSSAI return that dairy food businesses file twice a year — once for April-September and once for October-March — reporting their milk / milk-product handling, through the FoSCoS portal.

Legally

The FSS (Licensing and Registration of Food Businesses) Regulations, 2011 require every licensed FBO engaged in the manufacture of milk and/or milk products to submit a half-yearly return in Form D2 for the periods 1 April to 30 September and 1 October to 31 March, separately from the annual return in Form D1 required of other FBOs.

Governing authority

Administered by the Food Safety and Standards Authority of India (FSSAI). Returns are filed electronically through the Food Safety Compliance System (FoSCoS) portal at foscos.fssai.gov.in.

Validity

Form D2 is a periodic compliance return, not a licence. It must be filed for each applicable half-year for as long as the FBO holds a licence covering milk / milk-product manufacture.

Service Intelligence

Quick Facts

Return Form

Form D2

Frequency

Half-yearly

Periods

Apr-Sep & Oct-Mar

Applies To

Milk / milk-product FBOs

Filed On

FoSCoS portal

Governing Law

FSS Licensing Regs, 2011

Government Fee

Nil

Authority

FSSAI

Legal & Regulatory Framework

Regulations

FSS (Licensing & Registration) Regs, 2011

Return Form

Form D2

Frequency

Half-yearly (Apr-Sep, Oct-Mar)

Authority

FSSAI

Portal

FoSCoS

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Dairy plants and milk-chilling / processing units
Manufacturers of milk products — ghee, butter, paneer, cheese, curd, khoa
Milk procurement and bulk-cooling FBOs
Ice-cream and dairy-dessert manufacturers using milk
Co-operative and private dairies holding an FSSAI licence
FBOs whose licence covers manufacture of milk / milk products

You may need this if

Your FSSAI licence covers manufacture of milk or milk products
You handle procurement, chilling or manufacture within a dairy supply chain
You want the D2 return filed correctly for each half-year on FoSCoS
You are unsure whether you must file D2, D1, or both
You want to avoid the penalty and record issues from non-filing
You need help compiling the production / handling figures for the return

Not sure if you need this?

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Choose Correctly

Form D2 vs Form D1 — Which Return Applies?

FSSAI returns differ by the nature of the food business. Dairy manufacturers file the half-yearly D2; most other manufacturers file the annual D1.

Main types — for most businesses

This page

Form D2 — Half-Yearly (Dairy)

The half-yearly return for dairy food business operators handling milk and milk products, filed for each half-year period.

Best forFBOs manufacturing milk / milk products

ReturnsTwice a year (Apr-Sep, Oct-Mar)

Input creditFiled on FoSCoS

Form D1 — Annual

The annual return most manufacturers and importers file, covering the financial year. Distinct from the dairy-specific Form D2.

Best forOther manufacturing / importing FBOs

ReturnsOnce a year

Input creditFiled on FoSCoS

Aspect	Form D2 (Half-Yearly)	Form D1 (Annual)
Who files	FBOs manufacturing milk / milk products	Manufacturers & importers (other than milk-only D2 filers)
Frequency	Half-yearly	Annual
Period	1 Apr-30 Sep and 1 Oct-31 Mar	Financial year
Portal	FoSCoS	FoSCoS
Nature	Dairy-specific return	General annual return

A dairy FBO that also carries out other notified manufacturing may have both D1 and D2 obligations. We confirm exactly which returns apply to your licence and product categories.

Why It Matters

Why Filing Form D2 Matters

The half-yearly return is a statutory obligation for dairy FBOs. Filing it correctly keeps your licence in good standing and avoids penalty exposure.

01

Statutory Obligation

The FSS Licensing Regulations, 2011 make the half-yearly Form D2 mandatory for FBOs manufacturing milk and milk products. It is a legal filing, not optional.
02

Avoid Penalty

Failure to file the return by the due date attracts a penalty under the regulations, which can accrue for continued default. Timely filing avoids this exposure.
03

Keep Your Licence Clean

A consistent filing record supports smooth licence renewal and inspections, and demonstrates ongoing regulatory compliance.
04

Accurate Reporting

Form D2 captures your milk / milk-product handling for the half-year. Correct figures avoid discrepancies that can trigger queries.
05

Two Filings a Year

Because dairy filing is half-yearly, both the Apr-Sep and Oct-Mar returns must be submitted — missing one is still a default. We track both.
06

Sector-Specific Compliance

Dairy has its own return regime. Filing D2 (and D1 where also applicable) keeps you compliant across all your obligations.

Transparent

Simple, Transparent Pricing

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Eligibility

Who Can Apply?

Dairy plants & processing units

Milk procurement & chilling centres

Milk-product manufacturers

Co-operative & private dairies

Licensed FBOs (milk / milk products)

FSSAI-licensed food businesses

Eligibility checklist

You hold an FSSAI licence covering manufacture of milk and/or milk products
Your business handled milk / milk products in the relevant half-year
You have the production / handling data for the Apr-Sep or Oct-Mar period
You have active FoSCoS login credentials linked to the licence
You can confirm whether Form D1 also applies to your other activities

End-to-End

Everything You Need. One Professional Team.

01

Applicability Check

Confirm whether Form D2, Form D1, or both apply based on your licence and products.

02

Data Compilation

Help compile the milk / milk-product handling figures for the half-year.

03

Return Preparation

Prepare Form D2 accurately for the applicable Apr-Sep or Oct-Mar period.

04

FoSCoS Filing

File the return on the FoSCoS portal against your licence.

05

Acknowledgement

Provide the filed return and acknowledgement for your records.

06

Both-Period Tracking

Track both half-yearly filings so neither is missed.

07

Query Support

Respond to any clarification the authority may raise on the return.

08

Compliance Guidance

Advise on related returns, renewals and record-keeping.

No Ambiguity

What You’ll Receive

Applicability assessment (D2 / D1 / both)

Form D2 prepared for the relevant half-year

Return filed on the FoSCoS portal

Filing acknowledgement for your records

Compiled data summary used for the return

Tracking of both half-yearly periods

Query response support

Compliance checklist for the year

Checklist

What We Need to File Your Form D2

Form D2 reports your milk / milk-product handling for the half-year. Keep your licence details and production figures ready — everything is collected securely online.

01

What we need to file Form D2

FSSAI licence number and a copy of the licence
FoSCoS login credentials (or authorisation to file)
The half-year period being filed (Apr-Sep or Oct-Mar)
Quantity of milk procured / handled during the period
Quantity and type of milk products manufactured
Details of the manufacturing unit(s) covered by the licence
Any prior D2 filing reference for continuity

Important about Form D2

Two half-years

Form D2 is filed for each half-year — 1 April to 30 September and 1 October to 31 March. Both filings are required for a full year of compliance.

Different from Form D1

Form D2 (half-yearly, dairy) is distinct from the annual Form D1. A dairy FBO with other notified activities may need to file both — we confirm your exact obligation.

Penalty for non-filing

Not filing the return by the due date attracts a penalty under the FSS regulations, which can accrue for continued default. We help you stay on record.

Filed on FoSCoS

The return is submitted electronically on the FoSCoS portal (foscos.fssai.gov.in) against your FSSAI licence.

Don’t have all the documents?

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Step by Step

How Form D2 Filing Works (Step by Step)

The half-yearly return is filed on the FoSCoS portal against your FSSAI licence.

01

Confirm applicability

We verify that your licence covers milk / milk-product manufacture and that D2 (and possibly D1) applies.

02

Identify the period

Determine which half-year is being filed — Apr-Sep or Oct-Mar.

03

Compile the data

Gather milk procurement / handling and milk-product manufacturing figures for the period.

04

Prepare Form D2

Complete the return accurately with your unit and product details.

05

File on FoSCoS

Submit the return on the FoSCoS portal against your FSSAI licence.

06

Record & track

Save the acknowledgement and track the next half-year so nothing is missed.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Work out whether D2, D1, or both apply to you
Compile milk / milk-product handling figures correctly
Complete Form D2 for the right half-year
File accurately on the FoSCoS portal
Track both half-yearly periods yourself
Risk penalty if a period is missed
Respond to any query on the return

With TaxClue

Applicability confirmed against your licence and products
Data compiled and checked before filing
Form D2 prepared correctly for the period
Filed on FoSCoS on your behalf
Both half-yearly filings tracked proactively
Penalty exposure minimised through timely filing
Query support if the authority raises one

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Assuming the annual D1 covers the dairy D2 obligation

Filing only one half-year and missing the other

Reporting incorrect milk / milk-product handling figures

Filing under the wrong half-year period

Ignoring D2 because turnover was low in the period

Not maintaining production records to support the return

Letting non-filing accrue penalty

Overlooking D2 when the licence covers milk products among other items

TaxClue reviews your documents before filing to reduce avoidable errors.

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Non-filing of Form D2 by the due date → penalty that accrues on default
Filing only one half-year and missing the other is still a default
Assuming the annual D1 covers the dairy D2 obligation
Reporting incorrect milk / milk-product handling figures
Filing under the wrong half-year period

Latest Updates

Regulatory Updates 2025–26

2025: Food business operators file the annual return in Form D1 by 31 May; manufacturers of milk and milk products also file Form D2 half-yearly.
2025: All FSSAI licence renewals, amendments, corrections and returns are filed on the FoSCoS portal (foscos.fssai.gov.in).

The Difference

Why Businesses Choose TaxClue

01

FSSAI Specialists

Food-licensing returns handled by professionals who file them regularly.

02

Dairy-Aware

We understand the milk / milk-product return regime and its half-yearly cadence.

03

Both Periods Tracked

We keep both the Apr-Sep and Oct-Mar filings on schedule.

04

Accurate Filing

Data checked before submission to avoid discrepancies and queries.

05

FoSCoS Filing

End-to-end filing on the official FoSCoS portal against your licence.

06

Full FSSAI Support

Licence, renewal and annual return all handled under one roof.

Data Care

Your Documents Deserve Professional Care

Documents and licence data handled under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Records retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is the FSSAI half-yearly return (Form D2)?

Form D2 is a half-yearly return that must be filed by food business operators engaged in the manufacture of milk and/or milk products. It is submitted for each half-year period — 1 April to 30 September and 1 October to 31 March — through the FoSCoS portal, and reports the FBO's milk / milk-product handling for that period.

Who has to file Form D2?

Form D2 applies to FBOs whose FSSAI licence covers the manufacture of milk and milk products — dairy plants, milk-chilling and processing units, and manufacturers of products like ghee, butter, paneer, cheese, curd and khoa. It is specific to the dairy segment.

How is Form D2 different from Form D1?

Form D1 is the annual return filed by manufacturers and importers generally, once a year. Form D2 is a half-yearly return filed specifically by FBOs manufacturing milk / milk products, twice a year. A dairy FBO that also undertakes other notified manufacturing may have both obligations.

What are the two periods for Form D2?

The two half-year periods are 1 April to 30 September and 1 October to 31 March. A separate Form D2 return is filed for each of these periods, so a dairy FBO files this return twice a year.

Where is Form D2 filed?

Form D2 is filed electronically on the Food Safety Compliance System (FoSCoS) portal at foscos.fssai.gov.in, against your FSSAI licence.

What is the penalty for not filing Form D2?

Failure to file the return by the due date attracts a penalty under the FSS (Licensing and Registration) Regulations, 2011, which can accrue for continued default. Timely filing of both half-yearly returns avoids this exposure.

Do I still need to file Form D1 if I file D2?

It depends on your activities. If your business is a milk / milk-product manufacturer, you file the half-yearly D2. If you also carry out other notified manufacturing or importing, Form D1 may apply as well. We confirm exactly which returns your licence requires.

What information does Form D2 require?

It captures details of the milk procured / handled and the milk products manufactured during the half-year, along with your licence and unit details. We help you compile these figures accurately from your records.

Do I need to file D2 if there was little or no production in a period?

The obligation to file arises from holding a licence covering milk / milk-product manufacture. Even in a low-activity period, the return generally still needs to be filed to keep your compliance record clean. We advise based on your specific situation.

Can you file Form D2 on my behalf?

Yes. We confirm applicability, help compile the data, prepare Form D2 for the relevant half-year and file it on FoSCoS against your licence, and we track both periods so neither filing is missed.

What records should a dairy FBO keep for the return?

Maintain records of milk procurement / handling volumes and milk-product manufacturing quantities for each half-year, along with your licence details and previous D2 acknowledgements. Good record-keeping supports accurate returns and smooth inspections.

Is there a government fee for filing Form D2?

The return itself is a compliance filing on FoSCoS and does not carry a filing fee in the way a licence application does. You pay only for professional assistance if you choose it; any charges are confirmed upfront.

What is the difference between Form D1 and Form D2 returns?

Form D1 is the annual return filed once a year by manufacturers and importers generally, covering the financial year. Form D2 is a half-yearly return filed twice a year — for the 1 April to 30 September and 1 October to 31 March periods — specifically by food business operators manufacturing milk and milk products. A dairy FBO with other notified manufacturing may need to file both.

How do I file the FSSAI Form D2 return online?

Form D2 is filed on the FoSCoS portal (foscos.fssai.gov.in) by logging into your licence account, selecting the half-yearly return, choosing the relevant period (Apr-Sep or Oct-Mar), entering your milk and milk-product handling figures and submitting. TaxClue confirms applicability, compiles the data and files both half-yearly returns for you.

What is the due date for the FSSAI half-yearly return?

Form D2 is filed for each half-year — 1 April to 30 September and 1 October to 31 March — with the return for a half-year due after that period closes. Because it is half-yearly, two returns must be filed each year; TaxClue tracks both so neither is missed.

What is the late fee or penalty for not filing Form D2 on time?

Late or non-filing of the return attracts a penalty under the FSS (Licensing and Registration) Regulations, 2011, in line with the ₹100-per-day late-fee regime that applies to FSSAI returns, and it can accrue for continued default. Filing both half-yearly returns on time avoids this exposure.

What documents are required to file Form D2 for a dairy FBO?

You need your FSSAI licence number and FoSCoS access, the half-year period being filed, the quantity of milk procured or handled during the period, and the quantity and type of milk products manufactured, along with your unit details and any prior D2 acknowledgement for continuity.

Verify Everything

Official Sources & Legal References

Every regulatory point on this page — the form, periods and authority — is drawn from FSSAI law and official sources. Verify them directly:

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