Updated Checked by the Tax-Services.ca editorial team How we check
A GST return reports the GST/HST you collected on sales, subtracts the GST/HST you paid on business costs, and sends the difference to the CRA, or claims it back when it’s negative. Annual filers with $1.5 million or less in taxable supplies usually file once a year. Bigger businesses file quarterly or monthly.
How often do I file a GST return?
Your reporting period comes from your annual taxable supplies. You can ask the CRA to change it through your account, but the default bands are below.
| Annual taxable supplies | Usual reporting period | Return due |
|---|---|---|
| $1.5 million or less | Annual | 3 months after fiscal year end |
| More than $1.5 million, under $6 million | Quarterly | 1 month after the quarter ends |
| More than $6 million | Monthly | 1 month after the month ends |
| Sole proprietor with a December 31 year end (if you qualify) | Annual | File by June 15, pay by April 30 |
Those April 30 and June 15 dates belong to the 2025 fiscal year, which is long past. For a 2026 December year end the usual dates are April 30, 2027 to pay and June 15, 2027 to file. The CRA’s reporting requirements page, re-read on 13 November 2026, states the rule without naming a year, so those dates are our own counts. Check the exact day on the CRA’s GST/HST return filing page before you plan around it.
What do the lines on the return mean?
You’ll use the personalized return, form GST34-2. A few lines do most of the work.
| Line | What goes in it |
|---|---|
| 101 | Total sales and other revenue, including zero-rated and exempt sales |
| 103 | GST/HST you collected or had to collect |
| 105 | Lines 103 and 104 added together |
| 106 | Input tax credits, the GST/HST you paid on business purchases |
| 108 | Input tax credits plus adjustments that reduce tax |
| 109 | Net tax: line 105 minus line 108 |
| 110 and 111 | Instalments you paid and rebates you claim |
What does a real return look like?
Say you run a small shop in Ontario with $60,000 of taxable sales for the year and $22,000 of eligible purchases, both before tax. The GST/HST calculator puts the 13% HST at $7,800 on sales and $2,860 on purchases.
Line 103 is $7,800. Line 106 is $2,860. Net tax on line 109 is $4,940, and that’s what you pay. If your purchases were bigger than your sales, line 109 would be negative and you’d put a minus sign in the box, which is how you ask for a refund.
Real returns have wrinkles, like shared-use assets and partial credits. This example is the clean case, so treat it as a ballpark picture. Two calculators help before you file: the HST reverse calculator strips tax out of receipts that show only a total, and the self-employed tax calculator shows what the same business does to your income tax bill.
What if you paid more tax than you collected?
That happens a lot in the first year. Say Amira in Winnipeg opens a small online shop and has $10,000 of taxable sales, but she spent $14,000 on equipment and stock to get going. Her sales carry $1,300 of HST at 13% (use whatever rate applies where you are), and her purchases carry $1,820. Line 109 comes to $1,300 minus $1,820, which is minus $520. The CRA owes her $520, which feels like a lot when the shop is brand new, and no small number of beginners are surprised it works that way.
A refund doesn’t arrive by itself. You still have to file on time, and the CRA can review claims before it pays. Keep the invoices for every purchase on line 106. See our guide to GST, HST, PST and QST for every province for how the rates differ.
What should I have ready before I file?
Gather your total sales for the period, split into taxable, zero-rated and exempt. Then your purchase invoices, because an input tax credit needs a record of the tax you paid. Add any instalments already sent and any rebate you plan to claim. You’ll also need your business number and a CRA account login.
Remember that line 101 is your sales before tax, not the total with GST/HST added. People who enter the tax-included total overstate sales and have to fix it later. Skip the last-minute scramble. Ten minutes of sorting receipts by month beats an afternoon hunting for one.
Do I file if I had no sales?
Yes. You must file for every reporting period, even with no business activity or no net tax to remit, and the CRA says so plainly. A missed nil return is a late return.
Filing is electronic for nearly everyone. All registrants except charities and certain financial institutions must do it online, through My Business Account, Represent a Client or NETFILE. The CRA says it will charge a penalty if you keep filing on paper.
What happens if I file late?
If line 109 shows an amount owing, the CRA charges a penalty and interest on it, less any instalments you’ve paid. We couldn’t confirm the current penalty formula from an official page, so we haven’t printed one. File on time, even if you can’t pay in full.
Are you looking for the GST/HST credit instead?
Some people search for a GST return because they want money back as an individual. That’s the GST/HST credit, a separate benefit for eligible individuals and families. It isn’t filed on the return above. Our GST/HST credit calculator estimates it.
How we checked the figures
Reporting periods, deadlines, electronic filing rules and line descriptions are taken from the Canada Revenue Agency‘s GST/HST filing pages, read in September 2026, and its reporting requirements page was re-read on 13 November 2026. Ontario’s 13% is on the CRA’s rates page. Our calculator worked out the example. No level of government runs or endorses this site.
Frequently asked questions
How often do I file a GST return?
It depends on your annual taxable supplies. The CRA assigns annual filing at $1.5 million or less, quarterly above that up to $6 million, and monthly above $6 million, and you can change your period through your CRA account to file more often. The default bands are a starting point, so check the period shown on your account.
When is a GST return due?
Monthly and quarterly filers have one month after the period ends, and payment is due the same day. Most annual filers have three months after the fiscal year end. A sole proprietor with business income and a December 31 year end pays by April 30 and files by June 15. If a date falls on a weekend or holiday, the next business day counts.
Do I file a return if I had no sales?
Yes. The CRA says you must file a return for each reporting period, even when you had no business activity, owe no net tax or are closing your account. A missed nil return counts as a late return, and late filing can bring penalties and interest, so put every period on your calendar.
Can I file on paper?
Almost all registrants must file electronically for periods ending in 2024 or later, through My Business Account, Represent a Client or NETFILE. Charities and selected listed financial institutions are excluded, and exemptions are granted case by case. The CRA says it charges a penalty if you keep filing on paper.
What is line 109 on the GST/HST return?
It is net tax, line 105 minus line 108. A positive result is what you pay, and a negative one is a refund you request. In our example, $7,800 collected on line 103 less $2,860 of input tax credits on line 106 gives $4,940 to pay. Keep the purchase invoices behind line 106.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax