Licensed food manufacturers and importers—including relevant repackers, relabellers and third-party-manufactured product businesses—generally file the annual return electronically through FoSCoS in Form D1 by 31 May for the preceding financial year. The supplied Form 5/6/7 and 31 July trader deadlines are not the current FSSAI annual-return framework.
Who must file
FSSAI's licensing FAQs and orders identify licensed manufacturers and importers as annual-return filers, including specified repackers, relabellers and businesses getting products manufactured through third parties. Manufacturer-exporters have also been brought into annual returns. A trader or distributor does not file merely because of that label unless its licensed Kind of Business triggers the duty.
Form and filing channel
The annual return is Form D1 and is submitted only through FoSCoS for the relevant licence and financial year. It is not normally uploaded as old Forms 5, 6 or 7, and ordinary financial statements or GST returns are not universal attachments to D1.
Due date and period
The ordinary deadline is 31 May following the financial year from 1 April to 31 March. Check official orders for a valid extension applicable to the specific year. The article should not create a separate 31 July deadline for traders/distributors.
Information to prepare
- FSSAI licence number and authorised FoSCoS credentials.
- Product/category-wise quantities manufactured, imported, exported or otherwise required.
- Opening/closing and unit information where the live return asks for it.
- Details for third-party manufacturing, repacking or relabelling.
- Reconciliation with production, import, sales, stock and GST/customs records.
Step-by-step filing
- Confirm each licence and Kind of Business that triggers D1.
- Close and reconcile the preceding financial year's product data.
- Log in to FoSCoS and open Annual Return for the licence.
- Select the year and complete every applicable product/category field.
- Review quantities, units and zero/nil entries.
- Submit electronically and download the acknowledgement.
- Retain workings and monitor any portal communication.
Late fee
Delay beyond 31 May attracts the late fee prescribed under the regulations/orders, commonly stated as ₹100 per day, subject to the current cap and implementation directions. FSSAI issued an order capping penalties at five times the annual licence fee. Verify the live FoSCoS calculation and current order before publishing an exact amount.
Documents and records
Keep licence copies, production registers, purchase and sales data, import bills, third-party manufacturer statements, stock records, product lists and the filed acknowledgement. These support the return and inspections; they are not all necessarily uploaded with D1.
Common mistakes
- Using obsolete Form 5/6/7 descriptions.
- Assuming every retailer or distributor files D1.
- Missing a manufacturing or import licence within the same group.
- Reporting turnover instead of required quantity data.
- Mismatch with GST, customs, stock or production records.
- Waiting until 31 May to resolve FoSCoS access.
Compliance checklist
Review licence validity, approved products, capacity, premise details, technical personnel, testing, hygiene audits, recalls and labelling separately from the annual return. Filing D1 does not cure an expired licence or unapproved activity.
Professional review triggers
Seek specialist support for multiple plants, import plus manufacturing, third-party manufacturing, relabelling, product-category mapping, prior-year non-filing or large data mismatches. Correct the records before submission rather than forcing totals to agree.
Frequently asked questions
Which form is used?
The current annual return is filed electronically through FoSCoS in Form D1.
What is the ordinary due date?
31 May following the close of the financial year.
Must every trader file?
Not merely because it is a trader; applicability follows the licensed Kind of Business and current FSSAI rules.
Is a nil return needed?
If an applicable licensed activity had no operations, check the live FoSCoS requirement and file the appropriate nil/zero details rather than assuming no duty.
Official starting points
Editorial review record
| Review level | Reviewed by | Status | Date |
|---|---|---|---|
| 1 | TargoLegal Research and Editorial Desk | Completed | 22 July 2026 |
| 2 | Independent professional reviewer | Pending | — |
