What is Form D1 and when is it due?

Form D1 is the annual return that licensed food businesses file with FSSAI to report production, sales, and other food activity for the period 1 April to 31 March. It is due on or before 31 May each year and is filed through the FoSCoS portal.

What happens if the annual return is filed late?

A late fee of ₹100 per day applies from the due date of 31 May until the return is actually filed. Filing on time avoids this accumulating cost and any adverse note on the licence record.

Does a Basic Registration holder need to file a return?

Return-filing requirements are primarily associated with State and Central licence holders. Basic registration holders should check the current FSSAI circular or consult a CA to confirm whether and how the obligation applies to them.

Compliance

FSSAI Return

Prepare and file the periodic FSSAI annual return required from licensed food businesses.

What's covered

Licensed food businesses in India are required to file a periodic return with the FSSAI reporting their production, sale, and import or export of food products. The annual return ensures that the regulator has an up-to-date record of the food business's operations and the categories of food handled.
Form D1 is the standard annual return for food businesses. It covers the financial year from 1 April to 31 March and must be filed on or before 31 May each year through the FoSCoS portal (foscos.fssai.gov.in).
Milk and milk-product manufacturers are additionally subject to Form D2, a half-yearly return. The applicability and precise filing cycle for Form D2 should be confirmed with a CA or food-law consultant at the time of filing.
Filing obligations apply to holders of State and Central licences. Basic registrations may have different or reduced filing requirements; the licensing authority's current circular governs.

How we work

01
Compile the financial year's food production and sales data
Gather quantity and value of food products manufactured, processed, stored, sold, or imported during the period 1 April to 31 March. Reconcile these figures with the books of account before starting the return.
02
File Form D1 on FoSCoS by 31 May
Log in to foscos.fssai.gov.in, complete Form D1 with the annual production and sales details, and submit it on or before 31 May. Retain the acknowledgement for future reference.
03
Address any deficiency notices and pay any late fee
If the filing is late or a deficiency notice is raised, respond promptly. A late fee of ₹100 per day applies from the due date until the return is filed.

Documents required

FSSAI licence certificate (to confirm the licence number required on the return)
Production and sales records for food products for the financial year (1 April to 31 March)
Import or export records, if applicable to the nature of the food business
Audited or provisional profit and loss account or turnover statement for the year

Applicable laws & forms

Food Safety and Standards Act 2006 — the primary statute governing food businesses including return-filing obligations
Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations 2011 — mandates periodic returns from licensed food businesses
Form D1 — annual return filed on or before 31 May for the period 1 April to 31 March via the FoSCoS portal (foscos.fssai.gov.in)