Last updated: 17 September 2026
Quick Answer: The FSSAI annual return (Form D-1) is due by 31 May, filed by licensed manufacturers, importers and manufacturer-exporters, with a ₹100-a-day late penalty. It covers the previous financial year and is filed online on FoSCoS. The late fee runs from 1 June and is capped at five times the annual licence fee.
The annual return is a yearly statement to the Food Safety and Standards Authority of India (FSSAI) of the food you made or imported. Basic Registration holders, restaurants, retailers and traders aren't on FSSAI's list.
Overview: FSSAI Annual Return at a Glance
| Detail | FSSAI annual return |
|---|---|
| Form | Form D-1 |
| Due date | 31 May, for the previous financial year (1 April to 31 March) |
| Who files | Licensed manufacturers (including repackers and relabellers), importers, manufacturer-exporters |
| Where | Online on FoSCoS (foscos.fssai.gov.in) only |
| Late fee | ₹100 per day from 1 June |
| Maximum late fee | 5 times the annual licence fee |
| If you don't file | Licence deemed suspended until the return and penalty are in |
What is the last date to file the FSSAI annual return?
The FSSAI annual return last date is 31 May every year. FSSAI's annual return advisory of 16 April 2024 lists "31st May every year" as the last date without penalty.
| Financial year covered | FSSAI annual return due date |
|---|---|
| 1 April 2025 to 31 March 2026 | 31 May 2026 (now passed) |
| 1 April 2026 to 31 March 2027 | 31 May 2027 |
Missed 31 May 2026? The late fee is already running, so file now rather than waiting for next year.
Who has to file Form D-1, and who doesn't?
Form D-1 must be filed by food businesses that hold an FSSAI licence and make or import food. FSSAI names three groups: manufacturers (including repackers and relabellers), importers and manufacturer-exporters.
| Your food business | Annual return required? |
|---|---|
| Manufacturer with a State or Central licence | Yes |
| Repacker or relabeller with a licence | Yes |
| Importer (always a Central licence) | Yes |
| Manufacturer-exporter | Yes |
| Basic Registration holder, even a small manufacturer | No, the rule covers licence holders |
| Restaurant, caterer, retailer, trader, storage or transport business | No, not on FSSAI's list |
The duty follows the licence you hold. Since 1 April 2026, Basic Registration covers turnover up to ₹1.5 crore, so some small manufacturers now qualify for it. Until your licence is actually moved, keep filing.
What is the penalty for a late FSSAI return?
The FSSAI annual return penalty is ₹100 for every day of delay from 1 June. The total can't go above five times your annual licence fee.
| Licence | Annual fee (FoSCoS) | Maximum late fee (5x) |
|---|---|---|
| State licence | ₹5,000 | ₹25,000 |
| Central licence | ₹7,500 | ₹37,500 |
For example, a State licence holder who files 30 days late owes ₹3,000. The cap is reached after 250 days. A licence issued at a different annual fee is capped at five times that fee.
What happens to your licence if you don't file?
Your licence is treated as suspended until you file. Under the FSS Licensing and Registration Amendment Regulations of 10 March 2026, a licence is "deemed suspended" if the return isn't in by the due date.
The suspension ends once you file the return with the penalty due. Until then you mustn't carry on any food business.
How do you file the annual return on FoSCoS?
FSSAI return filing happens online on FoSCoS, the Food Safety Compliance System at foscos.fssai.gov.in, and FSSAI accepts no paper returns. FoSCoS's user manual for filing the annual return shows these steps:
- On the FoSCoS homepage, choose "File Annual Return" and log in, or use "File Express Annual Return" with your licence number and the details it asks for.
- Open "Annual Return" in the side menu, then "Fill Annual Return", and click Proceed.
- Enter the OTP the portal asks for.
- Pick the financial year you're filing for.
- Fill in Form D-1, attach what it asks for, and submit.
Keep your 14-digit licence number ready; here's how to look up your FSSAI licence number. Screen names may differ slightly from the manual.
What information does Form D-1 ask for?
Form D-1 asks for your licence details, compliance information and product-wise figures for the year. FoSCoS's sample form for 2023-24, written for manufacturers, has these parts:
| Part of Form D-1 | What you fill in |
|---|---|
| General information | Name and address, premises address, licence number, Kind of Business (auto-filled) |
| Compliance information | Number of FSSAI-recognised food safety audits (auto-filled); number of product recalls in the year, with details |
| Product data | Per product: food category, nature (general, organic, fortified and so on), quantity produced, sales value, brand and label |
| Marks and tests | BIS, Agmark or Tea Board mark where applicable; potable water test report from the year |
| Frying oil | Edible oil used per day for frying, in litres |
| Declaration | That you've read the penalty for giving false information |
In the regulation's Form D-1 format, importers report quantity imported, country and CIF or FOB value instead. The declaration quotes Section 61 of the Food Safety and Standards Act, 2006, which allows a penalty of up to ₹10 lakh for false information.
What mistakes should you avoid when filing the FSSAI annual return?
- Picking the wrong year. The 31 May return covers the financial year that ended on 31 March, not the current one.
- Using your application reference number. Express filing asks for your 14-digit licence number, not the 17-digit number from your application.
- Guessing production or sales figures. Take them from your records; the declaration warns of a penalty for false information.
- Paying a website that says it files "officially". The return goes only through FoSCoS, so check how to spot a genuine private portal first.
Is the annual return the same as renewing your FSSAI licence?
No. The annual return reports last year's production or imports, while renewal extended a licence's fixed term.
Under the March 2026 amendment, a licence stays valid unless it's suspended, cancelled or surrendered. FSSAI's FAQ confirms licences issued on or after 1 April 2026 don't need renewal. The annual fee still applies, and so does the return if you make or import food. If your licence was issued before 1 April 2026, check its status on your FoSCoS dashboard.
If FoSCoS still shows a renewal for an older licence, Jaagruk Bharat can help with your FSSAI licence renewal application.
