Applying for an Annual Return / AGM Extension of Time with ACRA (2026)

When can you apply for an Extension of Time (EOT)?

Singapore companies work to two related annual deadlines: holding the Annual General Meeting (AGM) under section 175, and filing the annual return (AR) with ACRA under section 197. If your company genuinely cannot meet either deadline in time, you can apply to ACRA for an Extension of Time (EOT).

An EOT is not automatic and is not a formality. ACRA reviews each application, and it must be submitted before the relevant due date — you cannot apply online once the deadline has already passed. Treat it as a planned request when you know, in advance, that (say) audited accounts will not be ready in time.

How long is the extension, and what does it cost?

ACRA grants an EOT of up to 60 days. You can request the extension for holding the AGM, for filing the annual return, or for both together — on Bizfile+ you select the type of extension you need.

The application fee is S$200 per application. This fee is non-refundable in all cases — including where the application is rejected, withdrawn or appealed. A further EOT beyond the first is unlikely to be granted unless you have strong supporting reasons, and any second application must itself be filed before the extended deadline expires.

How do you apply for an EOT on Bizfile+?

The application is lodged online through Bizfile+. Your corporate secretary or registered filing agent normally files it on the company’s behalf.

• Log in to Bizfile+ and locate the Extension of Time application for the company.
• Under “type of extension”, choose whether the EOT is for holding the AGM, filing the annual return, or both.
• State the reason for the request and pay the S$200 fee.
• Submit before the due date — apply early (around 14 working days ahead) so ACRA can decide before your deadline.
• Wait for ACRA’s decision and diarise the extended deadline once granted.

How does the EOT relate to the annual return deadline?

The AGM and annual return deadlines are linked: for a private company the AGM (if held) is due within 6 months after financial year end, and the annual return is due within 7 months after FYE. An AGM EOT effectively pushes back the point from which the AR clock runs, which is why ACRA lets you extend the AGM, the AR, or both in one application.

If you only extend one of the two, make sure the other still lines up. For the underlying timeline — FYE, AGM, AR and how the months stack — see our guide on when the annual return is due and how to file it.

What happens if you miss the deadline without an EOT?

If you neither meet the deadline nor obtain an EOT before it passes, the company is in breach. Late lodgement of an annual return attracts a late-lodgement penalty, and directors can face enforcement action — including summons and, for persistent default, prosecution or disqualification.

As a guide, ACRA’s late-lodgement penalty for annual returns is commonly published as S$300 for filings up to 3 months late and S$600 beyond that; confirm the current figures on ACRA before relying on exact amounts. The important discipline is to apply for the EOT before the due date, because you cannot submit an online EOT once the deadline has passed.