All About FSSAI Annual and Half Yearly Returns

Food businesses that are licensed by the Food Safety and Standards Act must fulfill the requirements for FSSAI return filing. Food businesses with different turnovers and types of food management need to submit annual or half-yearly returns, which help protect their FSSAI license when in good standing.

D-1 FORM (ANNUAL RETURN)
D-2 FORM (half yearly RETURN)

 Key Purpose of FSSAI Annual Return Filing

The Food Safety and Standards Authority of India Annual Return has two main objectives through its filing process.

The fundamental reason behind FSSAI Annual Return filing is to verify that food industry operations remain compliant with food safety requirements. It helps FSSAI in the following ways:

  • FSSAI uses the annual return monitoring system to verify the food products handled by businesses.
  • The reporting system requires businesses to keep all sourcing activities, manufacturing steps and product distribution areas completely transparent.
  • The system allows for the monitoring of imported as well as exported food products.
    → Maintain a national database for food business operations
    Controls and minimizes all non-compliant or unsafe practices in the business.
    → Supports better planning for inspections and regulatory updates

FSSAI Registration & Annual Return – What Every Food Business Must Know

FSSAI Registration, along with Annual Return, is a mandatory requirement for all Indian food businesses.
According to the law in India, an FSSAI Registration or License is a mandatory requirement for any Food Business Operator planning food operations. FSSAI issues Food Licenses under this registration format to Food Safety and Standards Authority of India (FSSAI) standards.
All operations linked to food manufacturing to online food delivery must obtain FSSAI registration according to Indian regulations. The acquisition of this license demands adherence to the regulatory framework established by FSSAI, which includes their rules, procedures, and standard requirements for food safety protection.
After acquiring the license, FBOs need to follow regular requirements to maintain their operating authorization. The submission of FSSAI Annual Return represents the foremost essential requirement in the FSSAI compliance scheme.

Why is FSSAI Annual & Half-Yearly Return Filing Important?

  • Legal Requirements:
    All licensed food businesses must complete Annual (Form D1) returns, as well as Half-Yearly (Form D2) returns if applicable. Failure to report on time will incur a penalty of ₹100 for each day of non-compliance.
  • Operational Transparency:
    The documentation process of returns allows businesses to create clear and accurate records regarding manufactured, imported, or exported food.
  • License Renewal Made Easy:
    During the renewal of their license, FSSAI needs to see the previous return filings submitted by food business owners. The timely submission of such reports produces complete renewal efficiency.
  • Tracks Inventory & Sales:
    The detailed records stored through returns yield essential information about handling volumes and pricing and export data which prove beneficial during business planning and auditing processes.
  • Aids Government Oversight:
    Safety monitoring and market trends assessments at the national level benefit from data you submit, which helps FSSAI achieve its initiatives.

What is FSSAI Annual & Half-Yearly Return Filing?

All food business operators operating in India under specific categories need to submit FSSAI Annual and Half-Yearly Returns as per regulatory requirements. The submission of particular forms to the Food Safety and Standards Authority of India (FSSAI) enables reporting of handled food products by their nature and quantity during specified periods. The food business registration process generates essential returns to confirm that businesses maintain clear operations while following national food safety requirements.

Types of FSSAI Returns:

Form D1 – Annual Return: Food manufacturers and re-packers or importers should submit this form annually to FSSAI for all products except milk and milk products regardless of their Central or State FSSAI license status. Every financial year, businesses with food handling operations need to submit their returns on or before May 31st focusing on the types and quantities of handled products.

Form D2 – Half-Yearly Return: The requirement applies to businesses that produce milk products together with milk or handle milk and milk products in their operations. Food manufacturers and re-packers or importers should submit this form two times each year:
• For the period April 1st to September 30th – Due by October 30th
• For the period October 1st to March 31st – Due by April 30th

Who Needs to File FSSAI Annual & Half-Yearly Return?

Every business which owns either a State or Central FSSAI License is legally required to submit FSSAI returns. FSSAI Annual & Half-Yearly Returns allow the Food Safety and Standards Authority of India (FSSAI) to track national food operations while upholding food safety standards and transparency.

The strict requirement for food operators includes filing different FSSAI reports determined by their business activities. They must submit Annual Return (Form D1) and Half-Yearly Return (Form D2) if their operations meet specific criteria.

Businesses under the scope of Form D1 must submit their Annual Return to the regulatory authorities.

The FSSAI Annual Return through Form D1 requires submission from these mentioned business operations:

  • Food manufacturing operations, which include both re-packaging and relabeling businesses, need to file their reports to the Food Safety and Standards Authority of India.
  • Importers of food products
  • Food processors or packagers
  • Distributors, wholesalers, and warehouse operators
  • E-commerce food businesses with a valid license
  • In case of food management activities under either State or Central FSSAI License

Due Date:
On or before May 31st of every financial year for the preceding year (April–March).

Half-Yearly Return (Form D2) – Who Should File?

The Half-Yearly Return using Form D2 must be filed according to the given schedule by businesses involved with milk and milk products handling.

  • Milk and dairy product manufacturers
  • Milk chilling units
  • Milk distribution services conducted through cold chain operators
  • Any business licensed to collect, process, or distribute milk must submit the Half-Yearly Return to the supervisor.

Due Dates:

  • Submit Form D2 to the authorities by October 30th during the period ranging from April 1st through September 30th.
  • All submissions of the Half-Yearly Return using Form D2 must happen before April 30th starting from October 1st through March 31st.

Benefits of Filing FSSAI Annual & Half-Yearly Returns

Food safety compliance in India can only be maintained through the filing of FSSAI returns. Food business compliance depends on filing FSSAI returns, which establishes business credibility through enhanced efficiency while preventing regulatory problems.

✔ Ensures Legal Compliance
Under the Food Safety and Standards Act, all businesses must perform mandatory filing of returns. Your business stays in regulatory compliance through return filings, thereby reducing the threat of legal action and losing its license.

✔ Avoids Late Filing Penalties
A single delay in return submission results in a ₹100 daily imposition of fees. Tight filing deadlines protect your finances from unnecessary costs and maintain your organizational duty compliance.

✔ Simplifies FSSAI License Renewal
The license renewal procedure of FSSAI requires a complete check of submitted returns by their organization. The smooth renewal of your license becomes possible when you file timely documents because proper and punctual submissions protect you from challenges.

✔ Builds Strong Brand Credibility
The application of FSSAI returns leads to strong brand credibility among customers. Your organization shows strong commitment to safety measures and business accountability through maintaining continual returns compliance. Your market positioning becomes more positive due to customer and supplier trust development..

✔ Assists in Business Audits & Strategic Planning
A dependable recording system for food product production and imported items and stored materials generates through returns. Strategic planning and forecast development benefit from records that the governmental auditing process demands.

✔ Eligibility Criteria for Filing FSSAI Returns

All Food Business Operators in India must submit their FSSAI Annual and Half-Yearly Returns per specified categories. Multiple eligibility requirements exist for the FSSAI returns submission process.

🔹 Annual Turnover Above ₹12 Lakhs
The FSSAI mandate requires every business operator with more than ₹12 lakhs of annual revenue to file returns even if their operations remain on any size.

🔹 Engaged in Food-Related Activities
FBOs conducting manufacturing or processing or importing or exporting or storage or distribution or transport or selling of any food product need to submit FSSAI returns according to authorized regulations.

🔹 Milk and Dairy Businesses
To engage in milk and milk products manufacturing and distribution FBOs need to submit annual D1 returns in addition to half-yearly D2 returns based on their business operations.

Information Required to File FSSAI Annual Return (Form D1)

A successful application for the FSSAI Annual Return (Form D1) demands Food Business Operators (FBOs) to submit specific business information, including the following five points:

General Business Information:

  • Name and address of the Food Business Operator (FBO)
  • FSSAI Registration or License Number
  • Details regarding handled food products, manufactured items, imported commodities, and exported items must be provided
  • A list of all food products belonging to the business operations
  • The business must declare the type of package, which can be a can, bottle, bulk pack, or other packaging types.
  • Quantity (in metric tonnes)
  • Monetary value of products

Additional Information for Importers/Exporters:

  • Name of the exporting/importing country or port
  • Weight of items in kilograms (kg)
  • The pricing amounts appear either by weight per kilogram or as rates for individual packaging units while using FOB or CIF trade methods.
  • Total value of imports/exports

Information Required to File FSSAI Half-Yearly Return (Form D2)

Food Business Operators must file the half-yearly return known as Form D2 to the Food Safety and Standards Authority of India when they work with milk products and milk processing. The following statements must be included for proper compliance as well as correct reporting:

✔ Basic Information

  • Name and location of the Food Business Operator (FBO)
  • FSSAI License or Registration Number

Milk Procurement Details

  • Type of milk procured
  • Total quantity (in Metric Tonnes)
  • Total fat content (in MT)
  • The Total SNF content of this sample amounts to X MT.
  • The price of milk and its components both in fat and SNF expressions is stated in rupees per kilogram.

Milk Product Purchase Information

  • The product bears a trademark together with its procurement origin
  • Total quantity purchased
  • Average fat and SNF percentage
  • Quantity consumed
  • Closing balance

Other Operational Details

  • Reconstitution details (if any)
  • Information on milk production, sales, and stock
  • The dairy reports all processed milk details alongside product production and external dairy contracts.
  • The organization requires information to distribute and market their milk products.
  • Manufacturing and selling quantities along with export shipments of milk products from the return period

Document Requirement to File FSSAI Annual Return and Half-Yearly Return

To file the FSSAI Annual Return (Form D1) and Half-Yearly Return (Form D2), Food Business Operators (FBOs) must have the following documents and information ready:

• Common Requirements:

 -> Valid FSSAI License or Registration Certificate
 -> Business PAN Card
 -> Address proof of the business premises
 -> Product details (name, quantity, type, and packaging info)
 -> Sale, purchase, and stock records
 -> Import/export transaction details (if applicable)

• Additional for Annual Return (Form D1):

 -> Quantities of each food product handled, manufactured, imported, or exported
 -> Packaging type (bottle, can, bulk, etc.)
 -> Product-wise value (in ₹)
 -> Import/export port details, weight, CIF/FOB rate

• Additional for Half-Yearly Return (Form D2):

 -> Milk procurement records (type, quantity, fat, SNF, pricing)
 -> Purchase and consumption records of milk products
 -> Milk production, processing, and outsourcing details
 -> Marketing and sales data of milk and milk products

⚠ Penalty for Non-Filing of FSSAI Returns

The non-compliance of filing FSSAI Annual Return (Form D1) or Half-Yearly Return (Form D2) within the defined deadlines results in severe sanctions.

  • The establishment must pay a ₹100 late fee charge for each day of return submission that is delayed.
  • The FSSAI will suspend your license and consider its permanent cancellation if your company continuously fails to meet the regulations.
  • The FSSAI license renewal becomes complicated by improper filing or delayed submission of returns.

Filing deadlines include:

  • Annual Returns, which are due by 31st May every year for the preceding financial year (for Annual Return), and
  • Form D2, which needs submission within one month of each half-year period.

Frequently Asked Questions (FAQs)

1. Do all Food Business Operators who possess FSSAI Licenses and participate in manufacturing along with importing and exporting food products have to file the FSSAI Annual Return?

Business operators under Food Business Operator classification who have FSSAI Licenses (as opposed to only registrations) need to submit the FSSAI Annual Return (Form D1) before 31st May each year.

2. Does the annual FSSAI Return consist of two components where Form D2 focuses on dairy unit reporting?

The FSSAI regulates dairy businesses to submit this Half-Yearly Return (Form D2) for milk and milk product processing. Every food business operator must submit the required return within one month following both half-year periods (April–September then October–March).

3. What will result from filing my FSSAI return after its deadline?

The FSSAI charges ₹100 for each day that passes without a timely filing. Pursuing continuous non-compliance will result in the suspension or permanent cancellation of the license.

4. Is the online portal for FSSAI returns submission available for use?

The Food Safety Compliance System (FoSCoS) portal enables FSSAI return submission online. Product and business data must be precise before submitting documents to the authorities.

5. What does FSSAI return filing mandate for companies possessing FSSAI Registration instead of License?

Licensees under State or Central FSSAI need to submit annual and half-yearly returns but other FBOs do not have this requirement. The Basic FSSAI Registration stands alone as an exemption from filing these requirements.