Every Business involved in food manufacturing, import, and export of food products or selling is required to file for the FSSAI annual return. Also, those who are involved in the manufacturing and distribution of dairy products should file for a half-yearly return.

FSSAI Form D1 as defined by the Food Safety Commissioner is made mandatory for the Food Business units who are involved in manufacturing, importing, labelling, packing, re-labelling, and repacking irrespective of the production they are involved with. The FSSAI Annual Return-Form D1 should be filed on or before 31st May in every fiscal year. However, the form is filed with the Licensing Authority depending upon the type of food products sold by the FBO in the preceding financial year.

FSSAI Form D2 is filed by the licenses who are involved in the manufacturing and distribution of milk or milk products. Whereas, Form D2 is filled from 1st April to 30th September and from 1st October to 31st March of every financial year.

The below-mentioned details are required to be included in the FSSAI Annual Return Form, are as follows:-
• Name of the Food product which is being manufactured, exported, imported, or handled.
• Bottle size, can size or size of any other packaging.
• Quantity in the metric ton.
• Value of Food product.
• Quantity in Kg which is being exported or imported.
• Selling price per unit of packaging or per kg.
• Name of the countries to where food products are exported.
• Rate per unit or kg of packaging CIF/FOB/
• Mandatory Last FSSAI Annual Returns.