FSSAI Annual Return (Form D-1): Who Must File, Due Date and Late Fees

Getting an FSSAI licence isn't the end of the paperwork. Many licence holders also have to file an annual return every year, reporting what they produced or handled. It's easy to miss, especially in the first year, and late filing comes with a daily penalty. This guide explains who files, what's reported, and how to file.

Who Must File

The annual return in Form D-1 applies to holders of a State or Central Licence who:

• Manufacture food.
• Import food.
• Pack or relabel food.
• Label food for sale.

Businesses with only a Basic Registration generally don't file Form D-1. Licence holders who only trade, store, transport or serve food, such as retailers, distributors or restaurants, usually aren't covered either. If you're unsure, check the categories on your licence.

The Due Date

Form D-1 is filed by 31 May each year, for the previous financial year (April to March). A separate return is filed for each licence, so a business with several licensed premises files one for each.

What Goes in the Return

• The food categories and products handled under the licence.
• The quantity manufactured, imported, packed or labelled during the year.
• The value of those products.
• For importers, details of the food imported.

The figures should match your production, sales and import records, since FSSAI can compare them with other data.

How to File

1. Log in to the FoSCoS portal with your licence credentials.
2. Open the annual return section for the licence.
3. Select the financial year and enter the product-wise quantities and values.
4. Review and submit, and keep the acknowledgement.

Late Filing

If the return isn't filed by 31 May, a late fee applies for each day of delay until it's filed. The fee builds up quickly, so it's worth filing on time even if the year was quiet. A licence holder with no production in the year should still check whether a nil return is required.

Persistent non-filing can also come up during inspections or when the licence is modified, so keep a record of every return filed.

Practical Tips

• Diary 31 May as soon as the licence is issued, including for the first year.
• Keep product-wise production and sales records through the year, so the return is quick to prepare.
• Make sure the product categories on the licence still match what you actually make; modify the licence if they don't.
• File a separate return for each licensed premises.

Getting Help

Think Filing files FSSAI annual returns for food businesses, and keeps licences and records in order through the year.

Sources

• Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011.
• FSSAI guidance on annual returns on the FoSCoS portal.