The yearly window
Rule 590-7-4-.03(1) and O.C.G.A. 14-2-1622 set the window between January 1 and April 1 of each year.
- April 1 is the due date. Filing after April 1 is late.
- January 1 is the earliest date to file for the current year. It is the start of the window, not the due date.
- March 15 and December 31 are not Georgia deadlines, and the anniversary of incorporation plays no part: the window is fixed by calendar date for every corporation.
The Secretary of State guide also allows filing in advance for a period up to and including 3 calendar years.
A new domestic corporation
Rule 590-7-4-.02 requires the initial annual registration within 90 days after the articles of incorporation are filed. Count the days: articles filed March 3, 2026 give 28 days to March 31, 30 in April (58), 31 in May (89) and 1 in June (90), so the deadline is June 1, 2026. April 17 would be 45 days, the licensing notice period, not this rule.
The exception: if the articles are filed after October 1, the initial registration goes in between January 1 and April 1 of the following year. Articles filed November 15, 2026 file between January 1 and April 1, 2027. The trap is running a correct 90-day count (February 13, 2027) when the 90-day rule does not apply.
A foreign corporation
An out-of-state corporation that qualifies to do business in Georgia files between January 1 and April 1 of the year after it qualifies (Rule 590-7-4). One that qualifies in August 2026 files in the 2027 window. The 90-day rule is for new domestic corporations only, and 45 days is the licensing notice, not a Secretary of State rule.
Registered agent address
O.C.G.A. 14-2-501 (and 14-11-1103 for LLCs) requires a physical Georgia street address where a person can be found in person. A Georgia post office box fails, an out-of-state headquarters fails, and an email address is not a physical address at all.