FSSAI Annual Return 2026Form D1 & D2 — Complete Filing Guide
If you hold a State or Central FSSAI License as a manufacturer, importer, exporter, repacker, or relabeller, filing Form D1 by 31st May every year is mandatory. Dairy operators additionally file Form D2 half-yearly. Missing deadlines triggers ₹100/day penalty capped at 5× your annual license fee — plus automatic platform delisting and license suspension risks.
File Your FSSAI Annual Return
Form D1 (31st May) & Form D2 (Dairy). Zero missed deadlines, GST-reconciled filing by our regulatory team.
Annual Return Under FSS (Licensing & Registration) Regulations 2011
The FSSAI Annual Return is a mandatory compliance filing providing FSSAI with year-wise operational data: products manufactured, imported, or exported; product-wise quantities in metric tonnes; transaction values; raw material sourcing; and import/export breakdowns.
Under 2026 rules, this data feeds directly into the risk-based inspection framework. Non-filing flags your business as high-risk — triggering more frequent inspections, platform delisting, and automatic suspension.
Data FSSAI Collects via Annual Return:
Mandatory vs. Exempt — The Definitive 2026 Breakdown
Must File Form D1
State or Central License holders with these activities:
Exempt from Annual Return
No filing required for these FBO types:
Form D2 — Mandatory for Dairy Operators (Half-Yearly)
Milk manufacturers (fresh milk, processed milk products), milk products manufacturers (ghee, butter, cheese, paneer, dahi, khoya, ice cream, milk powder), milk & milk products importers.
Period: April 1 – September 30
Deadline: 31st October
Period: October 1 – March 31
Deadline: 30th April
Complete Deadline Calendar — 2026
Form D1 — Annual Return
Every year. Covers preceding financial year (1 April – 31 March).
Form D2 — Half 1 (Dairy)
For dairy operations covering April 1 – September 30.
Form D2 — Half 2 (Dairy)
For dairy operations covering October 1 – March 31.
Historical Extensions — Do Not Rely On Them
FSSAI has occasionally extended deadlines (e.g., FY 2021-22 extended to 30 June 2022). However, no extension has been announced for FY 2025-26 or FY 2026-27. Filing by the standard deadline is mandatory. The FoSCoS portal opens for filing in early April — giving ~8 weeks. File in the first 3-4 weeks to avoid last-week congestion.
₹100 Per Day — With Cap at 5× Annual License Fee
| License Category | Annual Fee | Max Penalty (5× cap) | Days to Hit Cap |
|---|---|---|---|
| State License — Small Mfr | ₹3,000 | ₹15,000 | 150 days |
| State License — Mid-Size Mfr | ₹5,000 | ₹25,000 | 250 days |
| Central License | ₹7,500 | ₹37,500 | 375 days |
Interactive FSSAI Late Fee Calculator (2026)
Calculate your exact delay fine and check if you have hit the statutory 5x maximum fee cap.
Even if your manufacturing unit had 0 production or ₹0 turnover during the financial year, filing a NIL return is compulsory. FoSCoS does not grant automatic exemption for zero sales.
If past annual returns are pending, the FoSCoS system automatically disables the license renewal button 30 days prior to expiry, forcing delayed FBOs into statutory late fees.
Real-World Late Filing Scenarios
State License manufacturer, 30 days late
State License mid-mfr, 100 days late
Central License holder, 500 days late
The Real Business Impact of Non-Filing
The ₹100/day penalty is the direct cost. Real business impact is typically 5–10× larger:
License Suspension
Persistent non-filing (2+ years) triggers automatic suspension under 2026 rules — no manual review required.
Platform Auto-Delisting
Amazon, Flipkart, Blinkit, Zomato, Swiggy verify via FoSCoS API. Suspended license = delisting within 24–72 hours.
Increased Inspection Risk
2026 risk-based inspection framework uses non-filing as a high-risk signal — more frequent, stricter audits.
Retail/B2B Audit Failures
Corporate buyers and large retailers audit FSSAI compliance. Non-filing appears on audit reports, jeopardizing supply contracts.
Banking & Credit Impact
NBFCs and banks financing food businesses check FSSAI compliance status. Non-filing affects credit assessments.
Step-by-Step: How to File on FoSCoS Portal
Access FoSCoS Portal
Visit foscos.fssai.gov.in — the only official FSSAI compliance portal. Do not use third-party look-alike sites.
Login
Enter your FSSAI license credentials (username / registered mobile + password).
Navigate to Annual Return
Click "Annual Return" tab in your FoSCoS dashboard.
Select License & Financial Year
Choose the exact license and FY (e.g., FY 2025-26 for filing done April-May 2026). Multi-license holders: separate filings required.
Select Form Type
Form D1 for manufacturers, importers, exporters, repackers, relabellers. Form D2 for dairy operators (half-yearly).
Enter Product Data
Fill product-wise details: product name, quantity in METRIC TONNES (not packets/litres), value in ₹, import/export details.
Enter Raw Material & Compliance Data
Sourcing details, FoSTaC-certified personnel count, inspections faced, FSMS/HACCP audit status, any regulatory notices.
Verify & Submit
Review ALL entries carefully — FoSCoS locks the return on submission. Amendments are extremely difficult post-submission.
Download Acknowledgment PDF
Save the acknowledgment immediately. This is your proof of filing required during inspections, audits, and platform verification.
Top 7 Mistakes That Trigger Penalties — Based on 1,000+ Filings
Wrong Form Selection
Manufacturer files D2 instead of D1 (or vice versa for dairy). Wrong form = correct form still unfiled = penalty accrues.
Single Return for Multiple Licenses
Multi-state operators file one consolidated return. Each license needs a separate Form D1. Missing filings trigger separate penalties.
Unit Conversion Errors
Reporting in packets, cases, or litres instead of metric tonnes. FoSCoS rejects non-MT entries, causing last-minute deadline misses.
GST Mismatch
Turnover in Form D1 significantly different from GSTR-9 for same period. Discrepancy triggers cross-agency scrutiny.
Zero-Operation Year Not Filed
Dormant businesses skip filing assuming no operations = no filing. Zero-operation years still require a nil return declaration.
Last-Week Filing Rush
FoSCoS experiences heavy congestion the last week of May. Portal timeouts during submission do not extend the deadline.
Missing D2 Second Half (Dairy)
Dairy operators file the October cycle but forget the April cycle. Two separate Form D2 filings required per year.
FSSAI Annual Return Filing — End-to-End by Our Regulatory Team
How We File for You — 4-Day Process
Data Collection
WhatsApp your FSSAI license number. We access FoSCoS records (with permission) and share a targeted data checklist.
Data Compilation
Product-wise data compiled with your team. Metric tonne conversion handled. Import/export and compliance data structured.
Filing & Internal Review
Form D1/D2 prepared. Internal review by regulatory team. FoSCoS submission with 5-day buffer before deadline.
Acknowledgment Delivery
Acknowledgment PDF delivered to you. Filing record saved. Compliance calendar updated for next cycle.
Service Pricing
Inclusive of GST. Multi-license discounts available.
What Makes Our Filing Different
Related FSSAI Services & Guides
FSSAI Annual Return — 12 Most Asked Questions
Every Day Beyond 31st May Adds ₹100 to Your Penalty
WhatsApp us with your FSSAI License number. We respond within 30 minutes with a data checklist and filing timeline.
1,000+ Annual Returns filed · Zero missed deadlines · GST reconciliation included · Same-day WhatsApp response