Filing of Returns under FSSAI Regulations: Obligations, Timelines & Forms

As per Regulation 2.1.13 of the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011, every Food Business Operator (FBO) holding an FSSAI license is required to submit annual or half-yearly returns in a prescribed format to the Licensing Authority. Non-compliance attracts penalties. This article outlines the return filing process, applicable forms, and key compliance guidelines.

1. Statutory Requirement for Return Filing

 

A. Annual Return: Form D-1

Every FSSAI licensee (excluding milk and milk product manufacturers) is mandated to file an annual return detailing each class of food product handled during the previous financial year.

  • Form Prescribed: Form D-1 (Schedule 2)
  • Mode: Electronic or physical submission (as directed by State Food Safety Commissioner)
  • Due Date: On or before 31st May of each year
  • Period Covered: Financial year (1st April to 31st March)
  • To be Filed By: All FBOs except those manufacturing milk or milk products

B. Half-Yearly Return: Form D-2 (Only for Milk/Milk Product Manufacturers)

FBOs engaged in the manufacturing of milk or milk products are required to file two returns annually using Form D-2.

  • Form Prescribed: Form D-2 (Schedule 2)
  • Filing Frequency: Twice a year
    • 1st April – 30th September (Due by 31st October)
    • 1st October – 31st March (Due by 30th April)
    • Applicable To: Dairy businesses, milk product manufacturers

2. Key Compliance Guidelines

  • Separate Returns for Each License
    • Each FSSAI license holder is required to submit a separate return for every license issued, even if the same Food Business Operator holds multiple licenses across locations.
  •  Mode of Filing
    • Filing mode (physical or online) may differ by state depending on the instructions issued by the State/UT Food Safety Commissioner. Most states now encourage electronic submission via the FSSAI FoSCoS portal.
  • Late Filing Penalty
    • A delay in filing the annual return beyond 31st May of the assessment year attracts a penalty of ₹100 per day under Regulation 2.1.13(3).

3. Compliance Calendar Snapshot

Type of Return

Applicable To

Period

Due Date

Form

Annual Return

All licensees (except dairy)

FY Apr–Mar

31st May

D-1

Half-Yearly Return (1st Half)

Dairy/milk manufacturers

Apr–Sept

31st Oct

D-2

Half-Yearly Return (2nd Half)

Dairy/milk manufacturers

Oct–Mar

30th Apr

D-2

Conclusion

Filing returns under FSSAI is not just a regulatory requirement but also an important part of maintaining transparency, traceability, and food safety standards in the supply chain. FBOs should develop a compliance calendar, ensure data is maintained in the prescribed format, and use official forms D-1 or D-2 depending on the nature of operations.

If you’d like ready-to-use editable templates (Word or Excel format) of Form D-1 and D-2 or automated reminders for 1-Comply, I can prepare that too.

Read more about this Regulation: https://fssai.gov.in/cms/food-safety-and-standards-regulations.php 

 

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