Filing your returns on time

The personalized GST/HST return (Form GST34) will show the due date at the top of the form as part of the preprinted personal information. The due date of your return is determined by your reporting period. If you want to change your assigned reporting period, see Changing your reporting period.

If your reporting period is monthly or quarterly, you have to file your GST/HST return and remit any amount owing no later than one month after the end of your reporting period.

If you have an annual reporting period, you usually have to file your GST/HST return and remit any amount owing no later than three months after the end of the fiscal year.

You must file your return and make any payments on time. If you do not, we can charge penalties and interest on any returns or amounts we have not received by the due date.

Date received

When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your return and payment to be paid on time if we receive them on the next business day.

Returns

If you send your return by mail, we consider the date of the postmark to be the date we received it.

Payments

We do not consider that you have paid or remitted an amount you owe on a return until we or a participating financial institution actually receives it.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants

Related topics

For more information see:

• How to get a return
• Reporting period
• How to file your return and remit any amount owing
• Payments and instalments

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