File my GST/HST return
The following explains when and how to file your GST/HST return for registrants (GST34-2 and GST62):
Video series: GST/HST Information for a New Small Business
Segment 16: Filing your returns and remitting the GST/HST
Play full-size version of the video | 13:06 min.
- How do you get a GST/HST return?
- When do you file your GST/HST return?
- How do you file your GST/HST return?
- Do you have to make a GST/HST payment?
- Can you claim a GST/HST refund?
- What happens if you file your return late or make a late payment?
- What about other GST/HST returns?
Different rules apply to financial institutions.
How do you get a GST/HST return?
If you filed your last GST/HST return electronically, you will receive the electronic filing information sheet (GST34-3) in the mail. Otherwise, you will receive a personalized 4 page return (GST34-2) in the mail. Your due date is written at the top of the form and there is a four-digit access code printed on the return for electronic filing.
If you lose your GST34 return or you did not receive one, you can:
- 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; or
- call us to receive a new GST34-2.
When do you file your 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, you usually 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.
Most individuals with business income have a December 31 fiscal year-end. If you are in that situation and you are an annual filer, you have to file your GST/HST return by June 15. However, you still have to pay your net GST/HST owing by April 30 to avoid penalties and interest.
You have to file a GST/HST return for every reporting period. If you have no business transactions in a reporting period and no net tax to remit, you have to file a nil return.
When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your return and payment to be received on time if we receive them on the next business day.
How do you file your GST/HST return?
You can file your GST/HST return:
- electronically using My Business Account;
- electronically using GST/HST NETFILE, GST/HST TELEFILE, or GST/HST Internet File Transfer with your four-digit access code;
- electronically using GST/HST EDI filing and remitting through a participating financial institution;
- in person at a participating financial institution; or
- by mail by sending us your paper GST/HST return (GST34-2 or GST62) to the address on the return.
You may be required to file your GST/HST return electronically. See Mandatory electronic filing of the GST/HST return.
If you are sending us a paper return, send us either:
- Part 2 at the bottom of page 3 of the personalized GST/HST return, Form GST34-2; or
- Part 2 on page 1 of the non-personalized GST/HST return, Form GST62.
If you are closing your GST/HST account, you need to file a final return.
Do you have to make a GST/HST payment?
If your net tax (line 109 of your GST/HST return) for a reporting period is a positive amount, this means you have an amount owing.
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, your payment is due on April 30 even though you have until June 15 to file your GST/HST return .
To learn more, see Pay my 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 your return late or make a late payment?
Additionally, any GST/HST refund or rebate you are entitled to will be held until all outstanding returns are filed and all outstanding amounts have been paid under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.
You may also experience delays in getting refunds for later reporting periods.
- Calculate the net tax and complete my GST/HST return
- Correct my GST/HST return and make adjustments
- Reporting period
- Accounting periods
- Books and records
- GST/HST audit and examination
- Voluntary disclosure
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