How often you file GST/HST depends mostly on how much you sell. Most small businesses file once a year. Below are the usual rules, the due dates and how to file online.
Short answer: Most small businesses with $1.5 million or less in taxable sales file once a year, three months after year end. A sole proprietor with a December 31 year end pays by April 30 and files by June 15.
How often do you have to file?
| Yearly revenue from taxable sales | Reporting period you start with |
|---|---|
| $1.5 million or less | Annual, with the option to report monthly or quarterly |
| More than $1.5 million, up to $6 million | Quarterly, with the option to report monthly |
| More than $6 million | Monthly |
You can choose to file more often than required, and some businesses do so to get refunds sooner. The CRA assigns the period when you register.
When is the return due?
- Monthly and quarterly filers: the return is due one month after the end of the period.
- Annual filers: it is due three months after the end of the fiscal year.
- Individuals with business income and a December 31 year end: payment is due April 30 and the return is due June 15. You can also file and pay together by April 30.
When a due date lands on a weekend or holiday, the next business day counts as on time. Annual filers who owe $3,000 or more in net tax in both the previous and the current year may also have to pay quarterly instalments.
How do you file?
- Sign in to your CRA business account, or use the NETFILE GST/HST option.
- Pick the reporting period and enter your sales, tax collected and input tax credits.
- Check the net tax and submit the return.
- Pay the balance by the due date, or ask for a refund if you are owed money.
Returns for reporting periods that begin in 2024 or later must be filed electronically.
What if you file late?
The CRA charges a late-filing penalty and interest on the balance. If you have missed a return, file it as soon as you can. See what to do if you miss a deadline, and use our GST/HST calculator to work out the tax on a sale. The GST, HST and PST guide explains the rest.
Where does this information come from?
The rules come from the Canada Revenue Agency pages Reporting requirements and deadlines and General information for GST/HST registrants. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.