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An Overview of FSSAI Annual Return

All food business operators with a FSSAI license including manufacturers, importers, packers, and labellers should file a FSSAI annual return in India. It is a mandatory filing that enables food business operators to annually submit their essential information to the Food Safety and Standards Authority of India (FSSAI).

The FSSAI revised guidelines for Food Business Annual Return filing mandates the online filing of FSSAI annual returns comprising details of activities such as the production, handling, storage, and distribution of food products. The FBO further acknowledges the importance of filing annual return FSSAI and maintaining transparency in their operations.

Are you worried about the hurdles filing a FSSAI annual return? Talk to our food business consultants at Corpbiz and get expert support in FSSAI annual return filing.

An Overview of FSSAI Annual Return
What is PSARA?

What is FSSAI?

The Food Safety and Standards Authority of India, i.e., FSSAI, is an independent organization that regulates the quality of food for the protection and promotion of public health. FSSAI, which was established under the Department of Health and Family Welfare, Government of India, has its headquarters in New Delhi.

FSSAI further introduced 14 referral laboratories, 72 government/ UT laboratories, and 112 NABL-accredited independent laboratories, which are responsible for setting food safety standards in India. Moreover, the mandate of obtaining a food license is a primary requirement for initiating a food business in India.

Benefits of FSSAI Annual Return Filing

The benefits of complying with FSSAI annual return filing in India are as discussed below:

Benefits of FSSAI Annual Return Filing
Enhances Market Reputation

Enhances Market Reputation

The FSSAI annual return filing enhances the overall market reputation and public image by demonstrating its commitment towards food safety and quality standards.

Increases Brand Value

Increases Brand Value

The FSSAI annual return filing boosts the brand value and trust in the company’s reputation, showcasing its compliance with food safety regulations.

Government Support

Government Support

The FSSAI annual return filing form offers government support to the entities securing compliance with the FSSAI requirements.

Compliance with Standards

Compliance with Standards

The FSSAI annual return filing ensures compliance with FSSAI regulations and commitment towards food safety standards as prescribed by the authorities.

Improved Efficiency

Improved Efficiency

The FSSAI annual return filing improves efficiency and operations, leveraging the productivity of the food business in India.

Consumers Safety

Consumers Safety

The FSSAI annual return filing guarantees adherence to food safety standards, which ensures maintaining hygiene, quality and safety of food products for consumers.

Essentials for FSSAI Annual Return Compliance

The key essentials for securing compliance with filing of FSSAI annual return in India are as discussed below:

Compliance Checklist for Annual Return under FSSAI

  • The FBO must have been issued an FSSAI license under the Food Safety and Standards (Licensing and Registration of Food Business) Regulations, 2011.
  • All food businesses or processing units should secure compliance with the Act and regulations.
  • A separate return must be filed for every license issued under the Regulations, irrespective of the fact that the same FBO holds multiple licenses.
  • The FSSAI annual return filed by the FBO must be revised for a maximum of 2 times.
  • Also, the food item should be marked and labelled properly.

Checklist- Who Can File Annual Return FSSAI?

Have a look at the checklist that shows who can file annual return FSSAI-

  • Every FBO with a business turnover exceeding Rs. 12 lakhs.
  • Every FBO engaged in the import, sale, sorting, handling, export, distribution, and transport of any type of food products.
  • Every FBO engaged in the business of manufacturing, repackaging, or relabelling of food products.
  • Every FBO license holder engaged in the distribution & manufacturing of milk and milk products.
File Annual Return FSSAI
Documents Required for PSARA Annual Compliance

Documents Required for FSSAI Annual Return Filing

The list of documents required for FSSAI annual return filing, which is a tedious and daunting process, is as stated below:

  • FSSAI License Number
  • Name and address proof of the Licensee
  • Potable Water Test Report from April to September
  • Potable Water Test Report from October to March
  • Capacity/Production Details
  • Details of Food Safety Audits conducted by FSSAI recognized Auditors
  • Details of Recalls during the Financial Year
  • Declaration concerning compliance with the FSSAI Act, 2006

Procedure for Filing FSSAI Annual Return

The food business operators must comply with the following procedure required for filing FSSAI annual returns on or before May 31st of each year.

Filing FSSAI Annual Return

Login to the FSSAI Portal

The food business operators are initially required to visit and log on and file FSSAI annual returns on the official website of the FSSAI.

Receive Confirm Verification Code

The food business operators further receive a confirm verification code (i.e., an OTP) immediately after logging and choosing the annual return from the sub-menu.

File Annual Return Forms

The food business operators must file all required information, including details of license number and product details, in the annual return forms D-1 and D-2.

Upload Documents

The food business operators are further required to upload mandatory documents required for filing FSSAI annual return forms.

Revise & Submit

Lastly, the food business operators must carefully revise and make submission of the electronic form in the form prescribed by the concerned Food Safety Commissioner.

Information Included While Filing FSSAI Annual Return

The following is the list of necessary information that must be included when filing the FSSAI annual return:

 

Information in Form D1 when Filing FSSAI Annual Return

  • Full name and address of Food Business Operator
  • FSSAI License Number
  • Statement showing quantities of food products handled, manufactured, exported, and imported in tonnes.
  • Statement containing details of the size of can, bottle, bulk package, or any other package
  • Statement containing details of quantity in metric tonnes
  • Statement showing the value of food products
  • Name of the port or nation of export.
  • The quantity imported or exported in kg
  • Rate per kg/per unit of packing FOB or CIF

Information in Form D2 When Filing Annual Return FSSAI

  • Name and address of the Food Business Operator
  • FSSAI License Number
  • Details of purchase of milk products or items such as the source of purchase, average fat, name of the milk product, total quantity purchased, and SNF (%) quantity used & closing balance
  • Details of procurement such as type of milk, total quantity (MT), total SNF content (MT), price (Rs/kg of milk), fat & SNF
  • Details of milk marketing and reconstruction
  • Details of milk products manufactured, sold, and stock position
  • Statement showing quantities of milk products manufactured and exported in tonnes with their sale value during the period

Different Types of FSSAI Returns

The different types of FSSAI returns, as prescribed under the FSSAI Act, are discussed below:

FSSAI Form D-1 (FSSAI Annual Return)

FSSAI Form D-1 (FSSAI Annual Return)

FSSAI Form D-1, which is an annual return, must be filed by all food business operators engaged in the business of packaging, importing, manufacturing, labelling, repacking & relabelling of food products, excluding milk, meat and alcoholic beverages.

FSSAI Form D-2 (Half-Yearly Return)

FSSAI Form D-2 (Half-Yearly Return)

FSSAI Form D-2 which is a half-yearly return that must be filed by the food business operators indulged in the business of importing or manufacturing milk or associated milk products.

FSSAI Form D-4 (Stock and Sale Return)

FSSAI Form D-4 (Stock and Sale Return)

FSSAI Form D-4, which is a stock and sale return statement, must be filed by certain food businesses that provide details concerning their stock and sale of specific food products in India.

Regulations Applicable for Filing Annual Return FSSAI

The food business operators must further comply with the additional set of regulations set under the FSSAI Act. Food businesses must comply with the mentioned compliances:

Regulations Applicable for Filing Annual Return FSSAI
  • The food business operators must ensure compliance with all applicable norms.
  • FSSAI rules concerning the factory's sanitary and hygiene must be followed.
  • Day-to-day records of sales, use, raw materials, and construction must be maintained independently.
  • The materials used must be of ideal/specified quality.
  • The food articles must not be produced, stored, or exposed for sale near a privy, urinal, drainage channel, or any spot used for waste collection.
  • The plant, machines, and other equipment must be cleaned and maintained regularly.
  • The pertinent synthetic and microbiological contaminants in food items must be inspected and tested at least once in six months.
  • The required temperature for food products must be maintained throughout the supply chain.

Deadlines for Filing Annual Return under FSSAI

The deadlines for filing annual return under FSSAI, i.e., Food Safety and Standards (Licensing and Registration of Food Business) Regulation, 2011, are as discussed below:

 

Due Date for Filing Form D1 & D2

  • Every licensed FBO must file their annual return under Form D-1 on or before 31st May of every financial year.
  • Every licensed FBO engaged in the business of manufacturing milk or associated products must file their half-yearly returns for the period 1st April to 30th September and 1st October to 31st March of every financial year.
  • Such annual returns must be filed within a month from the end of the period.

Penalty for Late Filing of FSSAI Annual Return

  • Any delay in filing the annual return under FSSAI beyond the 31st of May shall attract a penalty of Rs. 100 per day.
  • The maximum penalty imposed on the late filing of the annual return shall not exceed 5 times the annual licensing fees.
  • The penalty for late filing of FSSAI annual returns must be paid by the food business operators before applying for the renewal of their licenses.

Difference b/w FSSAI Annual Return & FSSAI Half-Yearly Return

The key differences between FSSAI annual return and FSSAI half-yearly return are as outlined below:

S. No. Aspect FSSAI Annual Return FSSAI Half-Yearly Return
1. Meaning FSSAI annual return is a yearly report mandatory filed by all FBOs indulged in the production or sales of food products. FSSAI half-yearly return is a bi-annual report filed by the FBOs specifically dealing with milk and associated products.
2. Applicability Applicable to all businesses/ operators indulged in manufacturing or processing food products. Applicable to all businesses/ dealers indulged in manufacturing and processing of dairy and associated products.
3. Frequency Filed once a year on or before May 31st of every financial year. Filed twice a year for the period 1st April to 30th September and 1st October to 31st March of every financial year.
4. FSSAI Forms Filed using Form D-1 under Schedule 2 of the Food Safety and Standards (Licensing and Registration of Food Business) Regulations, 2011. Filed using Form D-2 under Schedule 2 of the Food Safety and Standards (Licensing and Registration of Food Business) Regulations, 2011.

Who are Exempted from Filling FSSAI Annual Return?

According to the notification issued by the FSSAI, the list of entities exempted from filing FSSAI annual returns is as follows:

  • Canteens or facilities primarily serve food to a specific group of individuals, such as employees in the workplace or students in an educational institution.
  • Restaurants or dining establishments that provide prepared meals and beverages for on-site consumption.
  • Fast-food joints or establishments primarily focused on the preparation and serving of fast foods.
  • Grocery stores or retail stores primarily selling a variety of food and household products.
Exempted from Filling FSSAI Annual Return

Why Trust Corpbiz for Filing FSSAI Annual Return?

10+ Years of Experience

10+ Years of Experience

Our food business consultants have over a decade of experience assisting food business owners in filing FSSAI annual returns.

5000+ Food Entrepreneurs

5000+ Food Entrepreneurs

We have helped more than 5000 food entrepreneurs in filing FSSAI annual returns in India.

99% Success Rate

99% Success Rate

With our dedication and expertise in meeting food business compliance needs, we have a 99% success rate.

Customized Package

Customized Package

We offer customized packages designed to assist with filing FSSAI annual returns with the concerned authorities.

Compliance Expertise

Compliance Expertise

We at Corpbiz have a dedicated team of experts providing clear guidance and ensuring compliance while filing annual return for FSSAI.

Document Collection & Verification

Document Collection & Verification

We at Corpbiz provide real-time assistance for the collection and verification of necessary documents required for filing FSSAI annual returns in India.

Timely Submission

Timely Submission

We at Corpbiz guarantee timely preparation and submission of prescribed forms D-1 and D-2 before the lapse of the due date.

Legal Advice

Legal Advice

Corpbiz provides legal advice and regular updates to simplify the legal necessities required for filing FSSAI annual returns.

End-to-End Solutions

End-to-End Solutions

We provide end-to-end solutions for handling every aspect of filing annual return for FSSAI.

Expert Assistance

Expert Assistance

We at Corpbiz have trained experts having expertise throughout the process of food license and annual return compliances.

Reduced Compliance Cost

Reduced Compliance Cost

Corpbiz offers a reduced compliance cost for preparing documentation and filing annual return under FSSAI Act.

24/7 Customer Support

24/7 Customer Support

Corpbiz provides 24/7 customer support assistance to address compliance-related concerns or queries and file annual return form of FSSAI.

FAQs on Filing Annual Return under FSSAI

Have a look at the answers to the most asked questions.

FSSAI return is an essential requirement for food business operators in India. It must be filed by all FBOs indulged in the business of manufacture, sale, import, and export of food products. However, the FBOs involved in the business of manufacturing and distribution of dairy products must file a half-yearly return to the concerned authorities.

All food business operators are required to obtain the FSSAI License and file the FSSAI return either electronically or physically as may be prescribed by the concerned Food Safety Commissioner, in Form D-1. However, the filing of the FSSAI annual return should be done on/or before 31st May of each year to the Licensing Authority concerning the classification of food items manufactured or sold by him during the previous financial year.

The details required for filing FSSAI return are as outlined below:
  • Details of the food items manufactured, produced, or sold.
  • Description of the Size of a bottle or any other package and Quantity in Metric Ton.
  • Value of the products and the selling price per Kg item or unit of packing
  • Details of the Exported or imported quantity in Kgs and the list of details of countries or ports where they are imported and exported.
  • Rate of Carriage in Freight and Freight on Board, etc.

The fast-food joints, restaurants, grocery stores and canteens are some of the entities exempted from filing FSSAI annual returns.

The consequences for any failure or late filing of the FSSAI annual return attracts a penalty of Rs. 100 which will be charged every day for the time for which the delay continues.

The below-mentioned forms are used for filing FSSAI annual returns:
  • Form D1 -For other manufacturing units and importer
  • Form D2 -For milk processing units with half-year returns

FORM D-1 is an annual return, which can either be filed electronically or in the physical form specified by the Food Safety Commissioner, irrespective of the previous year's production.

FORM D-2 is a half-yearly return filed for a period starting from 1st April to 30th September and 1st October to 31st March of every financial year.

The last date for filing the FSSAI Return is 31st May of every financial year.

Yes, filing an annual return is mandatory for every food business operator registered or licensed under the FSSAI Act.

The food business operators seeking to file FSSAI annual return online must log on to the official website of the FSSAI and fill necessary details in the forms prescribed. Lastly, the applicants must revise and make submission of the annual return directly on the official website.

FoSCoS annual return filing is FSSAI annual return filing only through the online mode at the FoSCoS portal, effective since the financial year 2020-21.

The entire process to file the FSSAI annual return is as described below:
  • Step 1: Login to FSSAI Portal
  • Step 2: Receive the Confirm Verification Code
  • Step 3: File Annual Return Forms
  • Step 4: Upload Documents
  • Step 5: Revise & Submit

The entities eligible for filing FSSAI annual returns include:
  • FBOs having a business turnover exceeding Rs. 12 lakhs.
  • FBOs engaged in the import, sale, sorting, handling, export, distribution, and transport of any type of food products.
  • FBOs engaged in the business of manufacturing, repackaging, or relabelling of food products.
  • All FBO license holders engaged in the distribution & manufacturing of milk and milk products.

About the Author


NE
Neha Dawra

Legal Researcher

Written by Neha Dawra. Last updated on Jun 15 2026, 05:57 PM

Neha Dawra has 4+ years of experience in legal research and intellectual property advisory. Her expertise lies in analyzing IP laws, drafting structured legal content, and simplifying complex registration procedures into clear, simple insights.

 

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