Filing a GST/HST return
On this page:
- What is the due date to file a GST/HST return?
- How do you get a GST/HST return?
- How do you file a GST/HST return?
- Are you required to file electronically?
- What happens if you have an amount due?
- Can you claim a GST/HST refund?
- What happens if you file a return late or make a late payment?
- How can you view a previously filed GST/HST return?
- What if your situation is not covered by the regular GST/HST returns?
Different rules apply to financial institutions. For more information, see Completing returns for financial institutions and selected listed financial institutions.
What is the due date to file a GST/HST return?
If your reporting period is monthly or quarterly, you have to file your GST/HST return and pay the amount you owe no later than one month after the end of your reporting period.
If you have an annual reporting period, there are two possible rules, depending on your situation:
- if you are an individual and you have a December 31 fiscal year-end, you have to file your GST/HST return by June 15 and pay the amount you owe by April 30
- in all other cases, you have to file your GST/HST return and pay the amount you owe no later than three months after the end of your fiscal year
You have to file a GST/HST return even if you have:
- no business transactions
- no net tax to remit
If you are closing a GST/HST account, you need to file a final return.
When a due date falls on a Saturday, a Sunday, or a public holiday, the Canada Revenue Agency (CRA) considers your payment to be paid on time or your return to be filed on time if:
- we receive it on the next business day
- it is postmarked on the next business day
How do you get a GST/HST return?
If you filed your last GST/HST return electronically, the CRA will mail you an electronic filing information sheet (GST34-3). Otherwise, the CRA will mail you a personalized four-page return (GST34-2). On the first page of both there is a four-digit access code printed for electronic filing.
If you lose or did not receive either one, you can do one of the following:
- use our GST/HST Access Code Online service to get a new access code for electronic filing
- use the Online order form to get the non-personalized version (GST62) of the paper return
- call 1-800-959-5525 to get a new GST34-2
How do you file a GST/HST return?
Even if you are not required to, you can file your GST/HST return online.
You can also file:
- in person at a participating financial institution
- by mail by sending your paper GST/HST return (GST34-2 or GST62) to the address on the return
Are you required to file electronically?
You may be required to file your GST/HST return electronically. For more information, see Mandatory electronic filing of the GST/HST return.
What happens if you have an amount due?
If your net tax (line 109 of your GST/HST return) for a reporting period is a positive amount, you have to make a payment.
In most cases your payment is due at the same time as your return. However, if you are an individual and you are an annual filer with a December 31 fiscal year end, you have until April 30 to make the payment even though you have until June 15 to file your GST/HST return.
To learn more, see Paying the GST/HST.
Can you claim a GST/HST refund?
If your net tax (line 109 of your GST/HST return) for a reporting period is a negative amount, you can claim a refund.
You can receive your refund deposited directly into your bank account. If you are not already enrolled for direct deposit, you can sign up for it online using My Business Account, or you can fill out Form RC366, Direct Deposit Request for Businesses, and mail it to your tax centre.
What happens if you file a return late or make a late payment?
If you do not file your return on time, the CRA may charge a penalty.
If you have an overdue amount, we will charge interest.
We will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts. This includes all amounts payable and returns required under other programs administered by the CRA. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.
How can you view a previously filed GST/HST return?
You may view the status and the details of a previously filed GST/HST return using My Business Account. You will also be able to view expected/overdue GST/HST returns by using the same online service.
- Calculating the net tax to complete a GST/HST return - General information
- Correcting a GST/HST return - General information
- Reporting period
- Accounting periods
- Books and records
- GST/HST audit and examination
- Voluntary disclosure
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