📋 Table of Contents
1 Georgia's Annual Filing Requirements by Entity Type
🏢 Georgia LLC Annual Registration Requirements
Legal Mandate per O.C.G.A. § 14-11-212:
Georgia LLCs must file an Annual Registration with the Georgia Secretary of State each year to maintain good standing and legal authority to conduct business.
Key Requirements:
- • Filing deadline: April 1st annually (O.C.G.A. § 14-11-212(a))
- • Filing fee: $50 per Georgia Secretary of State fee schedule
- • Form: Form AR-LLC (Annual Registration for Limited Liability Company)
- • Filing method: Online through ecorp.sos.ga.gov or mail to Georgia Secretary of State
🏛️ Georgia Corporation Annual Report Requirements
Legal Mandate per O.C.G.A. § 14-2-1622:
Georgia corporations must file an Annual Report with the Georgia Secretary of State to maintain corporate good standing and compliance with state law.
Key Requirements:
- • Filing deadline: March 1st annually (O.C.G.A. § 14-2-1622(a))
- • Filing fee: $50 per Georgia Secretary of State fee schedule
- • Form: Form AR-Corp (Annual Report for Corporation)
- • Filing method: Online through ecorp.sos.ga.gov or mail to Georgia Secretary of State
2 Required Information for Georgia Annual Filings
Georgia LLC Annual Registration Information
Required Disclosures per O.C.G.A. § 14-11-212:
- ✓ LLC name and Georgia filing number
- ✓ Registered agent name and Georgia address
- ✓ Principal office address (can be outside Georgia)
- ✓ Organizer or authorized member signature
- ✓ Nature of business being conducted
- ✓ Manager information (if manager-managed LLC)
Georgia Corporation Annual Report Information
Required Disclosures per O.C.G.A. § 14-2-1622:
- ✓ Corporate name and Georgia charter number
- ✓ Registered agent name and Georgia address
- ✓ Principal office address and mailing address
- ✓ Names and addresses of directors and officers
- ✓ Number of authorized shares by class
- ✓ President or authorized officer signature
3 Filing Deadlines and Grace Periods
Georgia Annual Filing Calendar
Critical Dates:
No grace period: Filings due on exact deadline date
Weekend/holiday extensions: If deadline falls on weekend or Georgia state holiday, extended to next business day per O.C.G.A. § 1-3-1(d)(3)
Late Filing Penalties
Georgia does NOT provide a grace period for late annual filings. Administrative dissolution proceedings begin immediately after the deadline under O.C.G.A. § 14-2-1420 (corporations) and O.C.G.A. § 14-11-701 (LLCs).
Timeline for Non-Compliance:
4 Consequences of Non-Compliance with Georgia Annual Filing Requirements
⚠️ Loss of Good Standing Status
Immediate Effects per Georgia Secretary of State Rules:
- • Loss of good standing with Georgia Secretary of State
- • Inability to obtain certificates of good standing for banking, contracts, or business transactions
- • Suspension of legal authority to conduct business in Georgia
- • Potential rejection of other filings until compliance restored
🚫 Administrative Dissolution Process
Dissolution Timeline per O.C.G.A. § 14-2-1420 and § 14-11-701:
⚖️ Personal Liability Exposure
Legal Consequences for Business Owners:
- • Piercing of corporate veil may occur in dissolved entities
- • Personal liability for business debts and obligations
- • Loss of limited liability protection under O.C.G.A. § 14-2-622 (corporations) and O.C.G.A. § 14-11-304 (LLCs)
- • Potential individual responsibility for contracts and legal claims
5 Georgia Annual Filing Fees and Payment Methods
Current Fee Structure
Filing Fees per Georgia Secretary of State Schedule:
Accepted Payment Methods
Payment Options through ecorp.sos.ga.gov:
- 💳 Credit cards: Visa, MasterCard, American Express, Discover
- 🏦 Electronic check (ACH) from checking or savings account
- 🏢 Business credit cards accepted for entity filings
Mail Filings:
Check or money order payable to "Georgia Secretary of State"
6 How to File Georgia Annual Reports Online
Step-by-Step Online Filing Process
Filing Through Georgia's ecorp.sos.ga.gov Portal:
Required Account Setup
Georgia Business Portal Registration:
- 📧 Email address for account creation and notifications
- 🏢 Business information including Georgia entity number
- ✅ Authorized person verification (must be officer, member, or authorized representative)
- 📞 Contact information for filing confirmations
7 Restoring Good Standing After Administrative Dissolution
Reinstatement Process for Dissolved Entities
Legal Basis per O.C.G.A. § 14-2-1422 (corporations) and § 14-11-703 (LLCs):
Georgia entities can apply for reinstatement within 5 years of administrative dissolution by filing required documents and paying penalties.
Reinstatement Requirements:
- • Application for reinstatement (Form CD 208 for corporations, Form CD 213 for LLCs)
- • All overdue annual reports with current information
- • Reinstatement fee: $100 per Georgia Secretary of State fee schedule
- • Annual report fees: $50 per overdue year
- • Current registered agent appointment if changed
Timeline for Reinstatement
Processing Time:
Effective date: Reinstatement relates back to dissolution date for legal continuity
8 Best Practices for Georgia Annual Report Compliance
Compliance Calendar Management
Annual Filing System:
- 📅 Set calendar reminders 30-60 days before deadlines (March 1 for corporations, April 1 for LLCs)
- 📍 Update registered agent information if address changes during the year
- 👥 Review officer/member information for accuracy before filing
- 📞 Maintain current contact information with Georgia Secretary of State for notices
Professional Service Options
Compliance Service Providers:
- 🏢 Registered agent services often include annual report filing reminders
- 📋 Business formation companies may offer ongoing compliance management
- ⚖️ Georgia attorneys specializing in business law can handle filings
- 🧮 Accounting firms often coordinate annual report filing with tax preparation
❌ Common Georgia Annual Filing Mistakes
Mistake 1: Missing Deadline Dates
Problem: Confusing LLC (April 1) vs. corporation (March 1) deadlines
Solution: Create entity-specific calendar reminders and verify deadlines annually
Mistake 2: Outdated Registered Agent Information
Problem: Filing with old registered agent data after agent changes
Solution: File registered agent change forms (CD 206/CD 212) before annual report deadline
Mistake 3: Incomplete Officer/Member Information
Problem: Missing required director addresses or member signatures
Solution: Review O.C.G.A. requirements and Form AR-Corp/AR-LLC instructions before filing
9 Georgia Annual Filing Resources and Support
Official Government Resources
Primary Filing Resources:
- 🏛️ Georgia Secretary of State Corporations Division: sos.ga.gov/corporations
- 💻 Online Business Portal: ecorp.sos.ga.gov
- 📞 Customer Service Phone: (404) 656-2817 for filing assistance
- 📚 Georgia Code Database: legis.ga.gov for current statutory requirements
Fee Payment and Processing
Payment Processing:
- ⚡ Online payments: Immediate processing with electronic confirmation
- 📮 Mail payments: Allow 10-15 business days for processing
- ❓ Fee inquiries: Contact Georgia Secretary of State at (404) 656-2817
🎯 Conclusion: Maintaining Georgia Business Compliance
Georgia's annual filing requirements serve as essential compliance checkpoints for Georgia LLCs and corporations. The $50 annual investment protects your business's legal standing and limited liability protections under Georgia law.
Action Items for Georgia Business Owners:
- ✓ Mark calendar deadlines: March 1 (corporations) and April 1 (LLCs)
- ✓ Verify current information through ecorp.sos.ga.gov portal
- ✓ File electronically for fastest processing and immediate confirmation
- ✓ Maintain compliance records for banking and business transaction needs
Important Legal Notice: This information is based on current Georgia Code provisions and Georgia Secretary of State regulations. Annual report requirements and fees may change - verify current requirements at sos.ga.gov before filing. Consult with a Georgia business attorney for specific legal advice regarding compliance issues or reinstatement procedures.
Sources
O.C.G.A. Title 14 (Georgia Business Corporation Code), Georgia Secretary of State Rules and Fee Schedules, Georgia Secretary of State Annual Report Instructions, Georgia Administrative Procedures Act. Information current as of Georgia Secretary of State guidelines and statutory requirements.