FSSAI Annual Return (Form D-1): Who Files, the Due Date and the Penalty
Licensed food manufacturers and importers file FSSAI's Form D-1 by 31 May each year. Restaurants that only cook and serve usually don't need to file.
The FSSAI annual return, Form D-1, must be filed by 31 May each year by food businesses that hold an FSSAI licence and manufacture or import food. A restaurant that only cooks and serves food doesn't fall into that group, and neither does any business on Basic Registration. If you do have to file, a late return costs ₹100 a day, and since March 2026 it can also suspend your licence.
Key takeaways
- FSSAI's regulation 2.1.13 requires "every manufacturer and importer who has been issued a license" to file Form D-1 by 31 May each year.
- The return covers the previous financial year, 1 April to 31 March, with a separate return for every licence.
- Milk and milk-product manufacturers file half-yearly returns on Form D-2 instead, within a month of each period ending.
- Filing late costs ₹100 for every day after 31 May.
- Since the March 2026 amendment, failing to file a required return on time also makes the licence "deemed suspended".
Who has to file
The rule is in regulation 2.1.13 of the FSS (Licensing and Registration of Food Businesses) Regulations, 2011, as printed in FSSAI's compendium:
Every manufacturer and importer who has been issued a license shall on or before 31st May of each year, submit a return ... in 'Form D-1' ... in respect of each class of food products handled by him during the previous financial year.
That gives two tests. You must hold a licence (State or Central), not just Basic Registration. And you must manufacture or import food.
| Business | Files Form D-1? |
|---|---|
| Restaurant, cafe or cloud kitchen that cooks and serves | No, on the regulation's wording |
| Any business on Basic Registration | No; the rule covers licence holders |
| Licensed food manufacturer (packaged foods, bakery products, sauces) | Yes |
| Licensed importer | Yes |
| Licensed milk or milk-product manufacturer | Yes, half-yearly on Form D-2 |
Many guides also list repackers and relabellers. The regulation itself names manufacturers and importers, so if you repack or relabel under a licence, check your FoSCoS dashboard for a pending return rather than assuming.
A restaurant can fall into the manufacturing group if its licence also covers making packaged products, such as bottled sauces or packed bakery items sold through other shops. If your licence lists a manufacturing activity, assume the return applies to that licence.
The due dates
| Return | Covers | Due |
|---|---|---|
| Form D-1 (annual) | 1 April to 31 March | 31 May |
| Form D-2 (milk, first half) | 1 April to 30 September | Within a month, so by 31 October |
| Form D-2 (milk, second half) | 1 October to 31 March | Within a month, so by 30 April |
If you hold more than one licence, regulation 2.1.13 requires "a separate return ... for every license".
What Form D-1 asks for
The form asks for your name and address, the licensed premises, your licence number, and a statement of each food product you manufactured or imported during the year: package size, quantity in tonnes, sale price, and value. Importers also give the country of origin and the import value. Gather your production and sales records before you start, which is one more reason to keep them monthly rather than reconstruct them in May.
The regulation says the return is submitted "electronically or in physical form as may be prescribed by the concerned Food Safety Commissioner", so the method can depend on your state. Check FSSAI's FoSCoS portal first, where your licence and any pending returns are shown.
The penalty for filing late
Regulation 2.1.13(3) says: "Any delay in filing return beyond 31st May of each year shall attract a penalty of Rs 100 per day of delay." A return filed at the end of June is about a month late, so roughly ₹3,000 in penalties.
Since March 2026 there's a second consequence. The amendment to the licensing regulations says that if a business "fails to submit the return on or before the due date, wherever applicable, the license or registration shall be deemed suspended", and it must not carry on any food business until the return is filed with the penalty. For a manufacturer, that means production legally stops until the return is in. We cover the rest of the March 2026 changes, including the annual fee, in FSSAI license renewal in 2026.
For most restaurants: what you do need to do
If you don't manufacture or import, the annual return isn't your job, but two other things are:
- Pay the annual fee. An unpaid fee makes a licence or registration deemed suspended under the same 2026 rule. The amounts are in FSSAI license fee, and you can pay several years at once.
- Keep hygiene records. FSSAI now inspects based on risk, using your compliance history. Fridge temperatures, cleaning logs and pest-control records are what show you're compliant.
FAQ
Do restaurants need to file the FSSAI annual return?
Usually not. Regulation 2.1.13 requires the return from manufacturers and importers who hold a licence. A restaurant that only cooks and serves food isn't covered, and neither is any business on Basic Registration. If your licence also covers manufacturing packaged products, file the return for that licence.
What is the due date for FSSAI Form D-1?
31 May each year, covering the previous financial year from 1 April to 31 March. Milk and milk-product manufacturers file Form D-2 half-yearly instead, within a month of each period ending: by 31 October for April to September, and by 30 April for October to March.
What is the penalty for late FSSAI annual return filing?
₹100 for each day of delay after 31 May, under regulation 2.1.13(3). Since the March 2026 amendment, failing to file a required return on time also makes the licence deemed suspended, and the business must stop food business activity until the return is filed with the penalty.
Who needs to file FSSAI Form D-1?
Food businesses holding an FSSAI licence that manufacture or import food, with a separate return for each licence. Milk and milk-product manufacturers file Form D-2 half-yearly instead. Businesses on Basic Registration don't file. Repackers and relabellers should check their FoSCoS dashboard for any pending return.
How do I file the FSSAI annual return?
Submit Form D-1 for each licence, electronically or on paper as your state's Food Safety Commissioner prescribes; FSSAI's FoSCoS portal shows your licence and any pending return. List each product's package size, quantity, sale price and value. Importers add country of origin and import value.
What to do next
Open FoSCoS and check whether your licence shows a pending return. If you manufacture or import, put 31 May in your calendar with a reminder two weeks earlier, and keep production records monthly. If you only cook and serve, skip the return and make sure your annual fee is paid instead.
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