Form D1 & D2 – How to File FSSAI Returns Online

1. Introduction: Why Filing FSSAI Returns is Crucial for Every Food Business

Running a food business in India comes with great responsibility—not just to deliver quality products but also to comply with food safety laws. One of the most important compliance requirements under the Food Safety and Standards Authority of India (FSSAI) is the timely filing of FSSAI returns, specifically Form D1 and Form D2.

These returns are not just formalities—they are legal obligations under the Food Safety and Standards Act, 2006. Failing to file them on time can lead to penalties, license suspension, or even cancellation. On the other hand, regular compliance helps your business stay in good standing with regulators, builds trust with customers, and supports a transparent food supply chain.

The good news? Filing your FSSAI return filing process has become easier than ever thanks to the FoSCoS (Food Safety Compliance System) portal. This online platform allows food businesses to file Form D1 & D 2 FSSAI return and Form D2 FSSAI return from anywhere, at any time—without visiting an office or submitting paper forms.

In this complete guide, we’ll walk you through everything you need to know about how to file FSSAI returns online. Whether you’re a manufacturer, importer, dairy processor, or exporter, this guide will help you understand:

What Form D1 and D2 are
Who must file them
When they are due
What information is required
Step-by-step filing process on FoSCoS
Common mistakes to avoid
Penalties for late filing
And much more

By the end of this article, you’ll have a clear roadmap to ensure your business stays compliant, avoids fines, and contributes to a safer food ecosystem in India.

Let’s dive in.

2. What Are FSSAI Returns? Understanding Annual and Half-Yearly Filings

FSSAI returns are official reports that certain food businesses must submit to the Food Safety and Standards Authority of India. These returns provide critical data about the volume and nature of food products manufactured, imported, or sold by a food business operator (FBO).

There are two main types of returns:

Annual FSSAI return – Filed once every year (Form D1)
Half-yearly FSSAI return – Filed twice a year (Form D2)

These returns help FSSAI monitor food production trends, track imports/exports, and ensure that only safe and legally compliant food reaches consumers. They also allow the regulator to identify potential risks in the food supply chain and take preventive action.

Who Must File FSSAI Returns?

Not all food businesses are required to file returns. The obligation applies only to specific categories of FBOs, including:

Manufacturers of food products (except those exempted)
Importers bringing food into India
100% Export Oriented Units (EOUs)
Dairy product manufacturers (specifically for Form D2)

For example, if you run a juice manufacturing unit in Pune or import packaged snacks from Thailand, you must how to file online annually. If you operate a milk processing plant in Gujarat, you must file Form D2 FSSAI return every six months.

Why Does FSSAI Need This Data?

The data collected through these returns helps FSSAI:

Monitor food production volumes across India
Track imported food items for safety and compliance
Identify non-compliant or suspicious businesses
Support policy-making and food safety planning
Prevent adulteration and contamination at scale

Think of it like a health check-up for the entire food industry. Just as doctors need regular reports to assess a patient’s health, FSSAI needs accurate data to keep the food system safe.

How Online Filing Makes Compliance Easier

Before the launch of the FoSCoS portal, filing returns was a tedious process involving physical forms, visits to regional offices, and long waiting times. Now, everything can be done online—anytime, anywhere.

With how to file FSSAI returns online, you can:

Submit returns from your office or home
Upload necessary documents digitally
Get instant acknowledgment
Avoid queues and paperwork
Keep a digital record for future reference

This shift to digital compliance is part of FSSAI’s broader mission to make regulation simpler, faster, and more transparent for food businesses across India.

So whether you’re a startup or an established manufacturer, understanding FSSAI return filing on FoSCoS is essential for staying compliant and avoiding unnecessary penalties.

3. What is Form D1 in FSSAI? A Complete Overview

Form D1 is the annual return that certain food business operators (FBOs) must file with FSSAI every year. It is one of the most important compliance documents for manufacturers, importers, and export-oriented units.

Legal Basis of Form D1

Form D1 is mandated under Rule 56(2) of the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011. This rule requires specific categories of FBOs to submit an annual return containing details of their food production, sale, and import/export activities.

Failure to file Form D1 on time is a violation of FSSAI regulations and may attract penalties.

Who Must File Form D1 FSSAI Return?

The following food businesses are required to file Form D1 FSSAI return:

Category	Description
Manufacturers	All food manufacturers (except transporters, retailers, and small vendors)
Importers	Businesses importing food into India (e.g., packaged foods, beverages, oils)
100% Export Oriented Units (EOUs)	Units that manufacture food solely for export
Central Licenses Holders	FBOs with central FSSAI licenses (unless specifically exempted)

💡 Note: Even if your business did not produce or sell any food during the year, you may still be required to file a “nil return” (i.e., report zero activity).

When is Form D1 Due?

The due date for filing Form D1 is 31st May every year, covering the financial year from 1st April to 31st March.

For example:

For FY 2023–24 → File by 31 May 2024
For FY 2024–25 → File by 31 May 2025

It’s crucial to mark this date in your calendar. Late filing attracts a penalty of ₹100 per day until the return is submitted.

What Information Must Be Included in Form D1?

Form D1 collects detailed data about your food business operations. You’ll need to provide the following:

Basic Business Details

FSSAI License Number
Name and address of the food business
Category of FBO (manufacturer, importer, EOU, etc.)

Product-Wise Information

List of food products manufactured or imported
FSSAI product category code (e.g., 05.1 for dairy, 07.1 for cereals)
Total quantity produced or imported (in kilograms, liters, units, etc.)
Value of production or import (in INR)

Sales and Distribution Data

Quantity sold within India
Quantity exported (if applicable)
Details of export countries and volumes

Supporting Documents (if applicable)

Copy of import license or bill of entry
Manufacturing batch records
Export invoices

📌 Example: If you manufacture 10,000 kg of tomato ketchup and sell 8,000 kg in India and export 2,000 kg to Nepal, you must report all these figures in Form D1.

Why file Form D1 FSSAI return Important?

Legal Compliance: It fulfills your statutory duty under FSSAI law.
Transparency: Helps FSSAI verify that your production matches your license scope.
Audit Trail: Creates a record for inspections and audits.
Export Readiness: For EOUs, filing Form D1 proves legitimacy and supports international trade.

Common Misconceptions About Form D1

❌ “Only big companies need to file Form D1.”
✅ False – Even small manufacturers with central licenses must file.

❌ “If I didn’t produce anything, I don’t need to file.”
✅ False – A “nil return” is still a return. You must file with zero values.

❌ “I can file after 31st May without consequences.”
✅ False – Late filing incurs a penalty of ₹100/day.

Now that you understand what Form D1 is, let’s move on to Form D2, which applies specifically to dairy businesses.

4. What is Form D1 FSSAI return? Half-Yearly Return for Dairy Manufacturers

While Form D1 is an annual return for a wide range of food businesses, Form D2 is a half-yearly return specifically for manufacturers of milk and milk products.

This form plays a key role in ensuring transparency in the dairy sector—a vital part of India’s food economy.

Legal Basis of Form D2

Form D2 is required under Regulation 56(3) of the FSSAI licensing regulations. It mandates that all FBOs involved in the manufacture or processing of milk and milk products must file a return every six months.

This includes businesses like:

Milk chilling centers
Pasteurization units
Dairy plants producing paneer, ghee, yogurt, etc.
Ice cream manufacturers using milk as a primary ingredient

Who Must file Form D1 FSSAI return?

The following food businesses are required to file Form D2 FSSAI return:

Type of Business	Examples
Milk Processing Units	Plants that pasteurize, standardize, or package milk
Dairy Product Manufacturers	Units making butter, cheese, curd, lassi, ice cream
Milk Collection Centers	Cooperatives or private centers collecting raw milk
Large-Scale Dairy Farms	Farms with processing units (not just animal rearing)

❗ Important: If you only rear cows or buffaloes and sell raw milk without processing, you may not need to file Form D2. But if you pasteurize, bottle, or make paneer/ghee, then filing is mandatory.

When is Form D2 Due?

Unlike Form D1, which is filed once a year, Form D2 must be filed twice a year:

Period	Due Date
April to September	30th September
October to March	31st March

For example:

Return for April–September 2024 → File by 30 Sep 2024
Return for Oct 2024–Mar 2025 → File by 31 Mar 2025

Missing either deadline results in a penalty of ₹100 per day until the return is filed.

What Information Must Be Reported in Form D2?

Form D2 focuses on milk procurement and processing. Here’s what you need to report:

Milk Procurement Details

Total quantity of milk procured (in liters)
Sources of milk (farmers, cooperatives, vendors)
Whether procurement was from organized or unorganized sector

Processing and Production

Types of milk products manufactured (e.g., toned milk, curd, ghee)
Quantity of each product made
Quantity sold or distributed

Wastage and Losses

Quantity of milk rejected (due to contamination, spoilage, etc.)
Reasons for rejection

Quality Testing Records

Whether milk was tested for fat, SNF (Solids Not Fat), adulterants
Frequency of testing

Supporting Documents

Daily milk procurement register
Laboratory test reports
Sales invoices

📌 Example: If your dairy unit procures 50,000 liters of milk in 6 months, produces 40,000 liters of packaged milk and 2,000 kg of paneer, and rejects 1,000 liters due to low fat content—you must report all these numbers in Form D2.

Why Is Form D2 Important for the Dairy Industry?

India is the largest milk producer in the world, with over 220 million tonnes produced annually. However, milk adulteration and inconsistent quality remain serious concerns.

By requiring half-yearly FSSAI return, FSSAI ensures:

Traceability of milk from farm to consumer
Accountability in procurement and processing
Quality control through mandatory reporting of testing
Prevention of fraud, such as inflating production or hiding wastage

For dairy businesses, filing Form D2 isn’t just about compliance—it’s about building trust in a sector where consumer confidence is everything.

5. Difference Between Form D1 and Form D2 (Comparison Guide)

Many food business owners get confused between Form D1 and Form D2. While both are FSSAI returns, they serve different purposes and apply to different types of businesses.

Let’s break down the key differences clearly.

Feature	Form D1	Form D2
Type of Return	Annual	Half-yearly
Frequency	Once a year	Twice a year
Due Date	31st May (for FY April–March)	30th September & 31st March
Applicable To	Manufacturers, importers, EOUs	Milk & milk product manufacturers only
Purpose	Report annual production, sales, imports	Report milk procurement and processing
Scope	All food categories	Only dairy-related products
Penalty for Late Filing	₹100 per day	₹100 per day
Filed On	FoSCoS portal	FoSCoS portal
Required Documents	Production records, import bills	Milk procurement register, test reports

Key Takeaways:

✅ Form D1 is for all major food manufacturers and importers.
✅ Form D2 is only for dairy units processing milk.
✅ Both must be filed online via FoSCoS.
✅ Both attract ₹100/day penalty for late filing.
✅ Both require accurate record-keeping throughout the year.

Can a Business File Both Forms?

Yes! If you are a dairy manufacturer who also imports ingredients (e.g., cocoa for chocolate milk), you may need to file:

Form D1 – For imported goods and overall production
Form D2 – For milk procurement and processing

In such cases, both returns are mandatory and must be filed separately.

Understanding this distinction is crucial for correct FSSAI compliance for manufacturers & importers.

6. Why FSSAI Return Filing is Important: Beyond Just Compliance

Filing FSSAI returns is not just a box-ticking exercise. It plays a vital role in the larger food safety ecosystem of India.

Here’s why timely and accurate return filing matters:

1. Legal Requirement Under Food Safety Act, 2006

The Food Safety and Standards Act, 2006 gives FSSAI the authority to collect data from food businesses. Rule 56 clearly states that certain FBOs must file annual or half-yearly returns.

Ignoring this obligation is a legal violation. In case of inspection or audit, failure to produce return filings can result in:

Show-cause notices
Suspension of FSSAI license
Fines or prosecution

2. Avoid Costly Penalties

The penalty for late filing FSSAI return is ₹100 per day for each day of delay.

Let’s calculate:

Delayed by 30 days → ₹3,000 fine
Delayed by 90 days → ₹9,000 fine
Delayed by a year → ₹36,500+ fine

And the clock doesn’t stop until you file. So even a small delay can become expensive.

3. Protect Your FSSAI License

Repeated non-compliance—such as missing return deadlines year after year—can lead to license suspension or cancellation.

Once your license is suspended:

You cannot manufacture or sell food
Your products may be seized
Retailers may stop stocking your items
Reapplication takes time and money

4. Build Trust with Regulators and Customers

When you file returns on time, you signal that your business is organized, transparent, and trustworthy.

FSSAI inspectors are more likely to view compliant businesses favorably during audits.

Customers and B2B partners (like supermarkets or e-commerce platforms) also prefer working with FBOs that follow regulations.

5. Support National Food Safety Goals

Every return you file contributes to a larger database that helps FSSAI:

Monitor food trends
Detect outbreaks or contamination risks
Plan food safety campaigns
Improve policies

In a way, you’re helping protect millions of consumers by being part of a safer food system.

6. Prepare for Audits and Inspections

During an FSSAI inspection, officials may ask for:

Proof of return filing
Sales and production records
Supporting documents

If you’ve already filed your returns and kept digital copies, you’ll be audit-ready in minutes.

But if you haven’t filed, you’ll face stress, delays, and possible penalties.

7. Enable Smooth Renewals and Upgrades

When renewing your FSSAI license or upgrading from state to central license, authorities check your compliance history.

A clean record of timely return filings improves your chances of smooth processing.

7. Step-by-Step Process to File FSSAI Returns Online (With Screenshots in Words)

Now that you understand what Form D1 and D2 are, let’s walk through how to file FSSAI returns online step by step.

This process applies to both Form D1 FSSAI return and Form D2 FSSAI return and is done entirely on the FoSCoS portal.

🔗 Official Website: https://foscos.fssai.gov.in

Step 1: Log In to the FoSCoS Portal

Open your web browser and go to https://foscos.fssai.gov.in
Click on “Sign In” in the top-right corner.
Enter your username (usually your FSSAI license number) and password.
Solve the CAPTCHA and click “Login”.

🛠️ Tip: If you’ve forgotten your password, use the “Forgot Password” option. You’ll receive a reset link via email or SMS.

Step 2: Navigate to the Return Filing Section

After logging in:

From the dashboard, look for the “Compliance” menu on the left.
Click on “Return Filing”.
You’ll see options for Form D1 and Form D2.

📌 Note: Only eligible FBOs will see these forms. If you don’t see them, check your license type and category.

Step 3: Select the Appropriate Form

Choose the return you want to file:

For annual return → Click “File Form D1”
For half-yearly dairy return → Click “File Form D2”

You’ll be taken to a new page where you can select the financial year or period.

Example:

For Form D1: Select “2023–2024”
For Form D2: Select “April 2024 – September 2024”

Click “Proceed”.

Step 4: Fill in the Required Details

Now you’ll see the actual form. Let’s break it down section by section.

Section A: Basic Business Information

This is auto-filled with your license details:

FSSAI License Number
Business Name
Address
License Type (Central/State)
Category (Manufacturer, Importer, etc.)

Verify that all details are correct. If not, update them in your profile first.

Section B: Product-Wise Details (Form D1)

You’ll need to add each product you manufactured or imported.

Click “Add Product” and fill in:

Product Name (e.g., Mango Juice)
FSSAI Category Code (e.g., 13.2 for fruit juices)
Quantity Produced/Imported (in kg, liters, units)
Quantity Sold in India
Quantity Exported
Value of Production (INR)

📌 Tip: Use your monthly sales and production registers to get accurate numbers.

Repeat this for all products.

Section B: Milk Procurement Details (Form D2)

For dairy units, this section asks for:

Total Milk Procured (Liters) – Enter total volume collected
Source-wise Breakdown – Organized (cooperatives) vs Unorganized (individual farmers)
Rejected Milk Quantity – Due to contamination, low fat, etc.
Testing Frequency – Daily, weekly, etc.

You may also need to upload:

Copy of milk procurement register
Lab test reports

Section C: Declaration and Submission

After entering all data:

Check the box: “I hereby declare that the information provided is true and correct.”
Click “Preview and Submit”.
Review all details on the summary page.
Click “Submit”.

⚠️ Once submitted, you cannot edit the return. So double-check everything.

Step 5: Make Payment (If Applicable)

Currently, file Form D1 FSSAI return and D2 is free of cost. No payment is required.

But if future rules change, you’ll be prompted to pay via net banking, UPI, or card.

Step 6: Download Acknowledgment

After submission:

You’ll see a success message: “Return filed successfully.”
A Transaction ID will be generated.
Click “Download Acknowledgment” (PDF format).

📎 Save this PDF in your records. It serves as proof of filing.

Step 7: Track Your file Form D1 FSSAI return Status

To check if your return was processed:

Go to “Return Filing” → “View Filed Returns”
Search by financial year or form type
Check status: Submitted, Processed, or Pending

Troubleshooting Common Issues

❌ Problem: “Form not visible”
✅ Solution: Ensure your license category requires return filing. Contact FSSAI helpline if unsure.

❌ Problem: “Error while submitting”
✅ Solution: Clear browser cache, use Chrome/Firefox, and ensure all fields are filled.

❌ Problem: “Can’t log in”
✅ Solution: Reset password or contact FoSCoS support at 1800-11-2100.

By following these steps, you can complete how to file FSSAI returns online in under 30 minutes—provided you have your data ready.

8. Documents Required for Filing FSSAI Returns

To file Form D1 or D2, you don’t need to upload documents in most cases—but you must keep them ready for verification.

Here’s a checklist of documents you should maintain:

For Form D1 (Annual Return)

Document	Purpose
FSSAI License Copy	Proof of registration
Production Register	Monthly records of manufacturing
Sales Invoices	To verify quantity sold
Import Documents	Bill of entry, customs clearance, import license
Export Invoices	For EOUs or exporters
Batch-wise Manufacturing Records	Supports production claims
Product Category List	Matches items with FSSAI codes

For Form D2 (Dairy Return)

Document	Purpose
Milk Procurement Register	Daily log of milk collected
Laboratory Test Reports	Proof of quality checks (fat, SNF, adulteration)
Vendor/Farmer List	Names and addresses of milk suppliers
Wastage Register	Records of rejected milk
Sales Invoices for Dairy Products	Paneer, ghee, curd, etc.

📁 Best Practice: Keep both physical and digital copies of these documents for at least 2 years.

FSSAI inspectors may ask for these during audits. If you can’t produce them, your return may be challenged—even if filed on time.

9. Due Dates & Penalties: Stay on the Right Side of the Law

Missing deadlines is the biggest reason for penalties in FSSAI return filing.

Let’s review the due dates and consequences of late filing.

Form D1 Due Date

Annual Return for FY April–March
Deadline: 31st May of the following year
Example: For FY 2023–24 → File by 31 May 2024

Form D2 Due Dates

First Half: April to September → Due by 30th September
Second Half: October to March → Due by 31st March

Penalty for Late Filing FSSAI Return

As per FSSAI guidelines:

₹100 per day for each day of delay

There is no upper limit on this penalty. The fine keeps accumulating until you file.

Delay	Penalty
10 days	₹1,000
30 days	₹3,000
6 months	₹18,000+
1 year	₹36,500+

What Happens If You Don’t File at All?

First Year: Penalty + warning
Second Year: Show-cause notice
Repeated Default: Suspension or cancellation of FSSAI license

Once your license is suspended:

You cannot operate legally
Your products may be recalled
Banks may freeze business accounts
Reapplication requires fresh inspection and fees

Can You Get an Extension?

No. FSSAI does not grant extensions for return filing. The due dates are fixed and strictly enforced.

How to Avoid Penalties

✅ Set calendar reminders 15 days before due date
✅ Assign responsibility to a team member
✅ Maintain monthly records (don’t wait until May!)
✅ File early—even in January for Form D1

💡 Pro Tip: File your Form D1 by April so you’re done before tax season chaos.

10. Who is Exempt from Filing FSSAI Returns?

Not every food business needs to file returns. Here are the exemptions:

1. Transporters

Businesses that only transport food (e.g., logistics companies) are not required to file Form D1 or D2.

Even if you have a central license for transportation, return filing does not apply.

2. Distributors and Retailers

Wholesalers, distributors, and retailers who do not manufacture are exempt.

Example:

Supermarket selling packaged foods
Kirana store with FSSAI registration
Online food seller (non-manufacturer)

They don’t need to file Form D1 FSSAI return.

3. Small Food Vendors

Street vendors, home-based bakers, and cottage industries with basic FSSAI registration (not license) are exempt.

However, if they scale up and get a license, they may become liable.

4. Restaurants and Caterers

Unless they manufacture packaged food, most restaurants, cafes, and caterers are not required to file returns.

But if a restaurant produces and sells bottled sauces or ready-to-eat meals in packaging, they may need to file.

🧐 Rule of Thumb: If you’re not manufacturing or importing, you likely don’t need to file.

Still unsure? Check your FSSAI license certificate—it lists your business category.

11. Common Mistakes to Avoid While Filing FSSAI Returns

Even experienced FBOs make errors that lead to penalties or rejection.

Here are the top mistakes and how to avoid them:

1. Submitting Incorrect Data

❌ Reporting estimated or rounded-off numbers
✅ Use actual production/sales records

Always base your return on real data, not guesses.

2. Missing the Due Date

❌ Waiting until the last week of May
✅ File early—set reminders and prepare data in advance

3. Not Keeping Records

❌ Filing return but unable to show proof later
✅ Maintain monthly registers of production, sales, procurement

4. Wrong Product Categorization

❌ Using wrong FSSAI category codes
✅ Verify codes from FSSAI’s product list or consult an expert

5. Forgetting Nil Returns

❌ Not filing because “nothing was produced”
✅ File a nil return with zero values

6. Not Reviewing Before Submission

❌ Clicking submit without checking
✅ Preview and verify every number before final submission

7. Ignoring Form D2 for Dairy Units

❌ Thinking “I only make paneer, so no need”
✅ All milk processors must file Form D2

12. Tips for Smooth FSSAI Return Filing

Make compliance easy with these practical tips:

Maintain Monthly Sales & Production Records
Use Excel sheets or accounting software to track data every month.
Verify Product Categories Before Filing
Match your products with correct FSSAI codes to avoid errors.
File Returns Well Before the Due Date
Aim to file Form D1 by April and Form D2 by August/February.
Train Your Team
Assign compliance tasks to a dedicated person or hire a consultant.
Use Digital Tools
Store documents in cloud folders (Google Drive, Dropbox) for easy access.
Check FoSCoS Notifications Regularly
FSSAI may send updates or changes via the portal.

13. FAQs: Your Top Questions Answered

Q1: Is FSSAI return filing mandatory for small FBOs?

Yes, if they are manufacturers or importers with a central license. Small vendors with basic registration are exempt.

Q2: Can I revise a filed FSSAI return?

No. Once submitted, you cannot edit or revise Form D1 or D2. If you made a mistake, contact FSSAI via support ticket or email.

Q3: What happens if I miss the due date for FSSAI return?

You’ll be charged ₹100 per day until you file. Continued default may lead to license suspension.

Q4: Is return filing required if there is no production?

Yes. You must file a nil return with zero values to remain compliant.

Q5: Who files Form D2 specifically?

Only manufacturers and processors of milk and milk products must file Form D2.

Q6: Do importers need to file both Form D1 and D2?

Only Form D1, unless they also process milk (then both apply).

Q7: Where can I find the FSSAI product category list?

On the FoSCoS portal under “Guidelines” or search “FSSAI Food Product Categories PDF”.

Q8: Can I file Form D1 without an FSSAI license?

No. Only licensed FBOs can file returns. Registration is not enough.

Q9: Is there a fee to file Form D1 or D2?

Currently, no fee is charged for filing these returns.

Q10: How long should I keep return records?

At least 2 years for audits and inspections.

14. Conclusion & Call-to-Action

Filing Form D1 and Form D2 FSSAI returns is not optional—it’s a legal requirement for thousands of food businesses across India.

Whether you’re a manufacturer, importer, or dairy processor, timely return filing ensures:

✅ Legal compliance
✅ Avoidance of penalties
✅ Protection of your FSSAI license
✅ Smooth audits and renewals

The FoSCoS portal has made how to file FSSAI returns online easier than ever. With this guide, you now have a complete roadmap—from understanding due dates to avoiding common mistakes.

But we know compliance can be overwhelming, especially for startups and small businesses.

That’s where FSSAI consultants come in. They can:

Help you classify products correctly
Prepare and file returns on your behalf
Keep your records audit-ready

👉 Don’t wait until the last minute.
Start gathering your data today.
Log in to FoSCoS, check your return status, and file before the deadline.

Your food business’s reputation—and legality—depends on it.

📘 Need help? Book a consultation with a certified FSSAI expert or visit the official FoSCoS portal now.

Stay compliant. Stay safe. Grow with confidence.