LLC Annual and Biennial Report Requirements in Georgia

At a glance

Requirements one by one

First filing and the fixed annual window

O.C.G.A. § 14-11-1103(c) gives Georgia LLCs one statewide filing window: January 1 through April 1. The first Annual Registration is due in that window in the calendar year after the LLC forms or a foreign LLC receives authority. An LLC formed November 20, 2026 therefore files its first registration between January 1 and April 1, 2027; it does not wait until November.

Georgia also lets an entity pay and file for as many as three consecutive calendar years at once. That changes how often the owner must return to the portal, but it does not change the underlying annual obligation.

Information and filing method

Section 14-11-1103(a) requires the LLC's name and organizing jurisdiction, Georgia registered- office street address and county, registered-agent name, principal-place-of-business mailing address, and any additional information the Secretary needs to administer the Act. The data must be current when the registration is executed. Unlike the corporation form, the ordinary LLC registration does not list officers.

The Corporations Division offers three paths. One Click works for an entity that is current and has no changes. Logged-in Online Services permits changes and past-due filings. A paper form may be printed and mailed; Georgia.gov says the envelope must be postmarked by April 1 to avoid the late penalty.

Fee, late status, and cure

The current Annual Registration charge is $60 online or on paper, and a separate amended registration is $30. Filing after April 1 adds a $25 penalty. If the Secretary rejects an incomplete registration, § 14-11-1103(d) gives the LLC 30 days after notice to return a corrected registration that will be treated as timely.

The $25 penalty is not the end of the enforcement path. Under § 14-11-603(b)(1)(A), a domestic LLC that remains unfiled, with required fees and penalties unpaid, for 60 days after the due date has a statutory ground for administrative dissolution. The Secretary then sends notice; the LLC gets another 60 days after notice to eliminate the ground before a certificate of dissolution issues. O.C.G.A. § 14-11-708(1) uses revocation of authority for a foreign LLC whose registration remains more than 60 days overdue.

Reinstatement after dissolution

Under § 14-11-603(b)(4), a domestic LLC has five years after administrative dissolution to apply for reinstatement. The application must identify the LLC and dissolution date, state that the grounds did not exist or have been eliminated, be executed by an authorized person (or carry the specified notarized assent), recite that all LLC taxes are paid, and include the fee. The current total is $260.

Reinstatement relates back to the dissolution date, and the LLC resumes business as though the administrative dissolution had not occurred. Its name is reserved during the five-year period or until reinstatement. A revoked foreign LLC follows a different route: the Secretary says it must file a new application for authority rather than a reinstatement application.

What trips people up

• Calling it an annual report. Georgia's filing is formally the Annual Registration. Searching the portal under the state's term makes the correct filing easier to find.
• Using the formation anniversary. Every LLC uses January 1 through April 1, regardless of the month or day it formed.
• Assuming the $25 penalty is a 60-day grace period. Filing becomes late after April 1. The 60-day mark is when dissolution or revocation becomes statutorily available, not when the filing first becomes overdue.
• Listing LLC officers. Georgia's LLC registration updates the registered agent and principal address; the agency guide says LLC officers are not listed.

Common questions

Do I file in the year my Georgia LLC is formed?

Not under the LLC first-registration rule. The first filing window is January 1 through April 1 of the year after the calendar year of formation or foreign authorization.

Can I prepay several years?

Yes. The Secretary permits an Annual Registration covering the current year and up to two additional consecutive years. Confirm which years are selected before paying because annual- registration fees are nonrefundable.

Does a corrected rejected filing keep its original timing?

Yes, if the Secretary returned it for missing required information and the corrected registration is delivered within 30 days after the notice. Section 14-11-1103(d) then deems it timely filed.

Statutes and sources

• O.C.G.A. § 14-11-1103. Annual duty, contents, first filing, January 1–April 1 window, and 30-day correction rule. Official enacted text in 1993 Georgia Laws (accessed 2026-07-16).
• O.C.G.A. § 14-11-603. Domestic administrative dissolution, notice and cure, five-year reinstatement, relation back, and name reservation. Official 2008 amendment and official 2011 amendment (accessed 2026-07-16).
• Georgia Secretary of State — Annual Registration. Current filing methods, $60 charge, $25 late penalty, $30 amendment, and multi-year option. Official guidance (accessed 2026-07-16).
• Georgia Secretary of State — Reinstatement. Current $260 total, five-year period, name reservation, signing rules, and foreign requalification. Official guidance (accessed 2026-07-16).