GST/HST Return: How to File, Deadlines, Penalties
Short answer: a GST/HST return tells the CRA how much GST/HST you charged on your sales and how much you paid on your business costs. You pay the difference, or get a refund. Most small online sellers file once a year, due three months after their fiscal year end. Sole proprietors with a December 31 year end file by June 15 but pay by April 30. You must file electronically, and you must file even if you had no sales.
This guide is for registered Canadian online sellers on Shopify, WooCommerce, BigCommerce, Etsy and Amazon. If you’re not registered yet, start with how to register for GST/HST.
Your GST/HST filing deadline: find your situation
Section titled “Your GST/HST filing deadline: find your situation”| Your situation | Reporting period | File by | Pay by |
|---|---|---|---|
| Sole proprietor, December 31 year end, annual filer | Annual | June 15 of the next year | April 30 of the next year |
| Corporation or partnership, annual filer | Annual | 3 months after year end | 3 months after year end |
| Annual filer, net tax last year $3,000 or more | Annual + instalments | 3 months after year end (June 15 rule above for sole proprietors) | Quarterly instalments, then the balance |
| Quarterly filer | Quarterly | 1 month after each quarter | 1 month after each quarter |
| Monthly filer | Monthly | 1 month after each month | 1 month after each month |
| No sales this period | Same as above | Still file: a nil return | Nothing to pay |
If a deadline falls on a weekend or CRA holiday, a return received on the next business day is on time.
Reporting periods
Section titled “Reporting periods”The CRA assigns your reporting period when you register, based on your annual taxable sales (including those of associated businesses):
| Annual taxable sales | Default period | Can you choose a shorter one? |
|---|---|---|
| $1.5 million or less | Annual | Yes: quarterly or monthly |
| Over $1.5 million up to $6 million | Quarterly | Yes: monthly |
| Over $6 million | Monthly | No |
Almost every small online seller starts as an annual filer. Some choose monthly or quarterly on purpose: if you’re usually due a refund, for example because most of your sales go to the US at 0%, filing more often gets the money back sooner. You can change your period in your CRA business account.
What goes on the return
Section titled “What goes on the return”A standard GST/HST return for a small seller boils down to a handful of lines:
| Line | What it is | Where the number comes from |
|---|---|---|
| 101 | Sales and other revenue | Total sales for the period, including zero-rated exports. Leave out the GST/HST itself |
| 103 | GST/HST collected or collectible | The GST/HST you charged customers, at every province’s rate, added together |
| 104 | Adjustments | Rarely used by small sellers, for example tax on bad debts recovered |
| 106 | Input tax credits (ITCs) | GST/HST you paid on business purchases. See input tax credits |
| 109 | Net tax | Line 103 + 104 − 106 − 107 |
| 110–115 | Instalments, rebates, balance owing or refund | Instalments you’ve already paid, then the final amount |
Line 103 is one number for all of Canada. You don’t file separate returns for HST provinces. If you sell into BC, Saskatchewan, Manitoba or Quebec and are registered for their provincial taxes, those go on separate provincial returns.
If you use the Quick Method, line 103 is calculated differently: you apply your remittance rate to your tax-included sales instead of reporting the tax you charged.
Worked example: an annual return for a Shopify seller
Section titled “Worked example: an annual return for a Shopify seller”Foothills Clay Studio is a sole proprietor in Calgary selling mugs and planters through Shopify and Etsy. It’s an annual filer with a December 31 year end. Its 2026 sales, by where the orders were delivered:
| Delivered to | Sales (before tax) | Rate | GST/HST charged |
|---|---|---|---|
| Alberta, BC, Saskatchewan, Manitoba, Quebec, territories | $30,000 | 5% GST | $1,500 |
| Ontario | $12,000 | 13% HST | $1,560 |
| Nova Scotia | $2,000 | 14% HST | $280 |
| New Brunswick, Newfoundland and Labrador, PEI | $1,000 | 15% HST | $150 |
| United States | $15,000 | 0% (zero-rated export) | $0 |
| Total | $60,000 | $3,490 |
And the GST it paid on business costs, all bought in Alberta at 5%:
| Expense | Cost before tax | GST paid |
|---|---|---|
| Clay, glazes and supplies | $6,000 | $300 |
| Shopify plan and apps | $1,200 | $60 |
| Domestic shipping labels | $4,000 | $200 |
| Boxes and packaging | $1,500 | $75 |
| A new kiln | $5,000 | $250 |
| Total ITCs | $885 |
The return:
| Line | Amount |
|---|---|
| 101: Sales and other revenue | $60,000 |
| 103: GST/HST collected | $3,490 |
| 106: Input tax credits | $885 |
| 109: Net tax | $2,605 |
- Pay by: April 30, 2027
- File by: June 15, 2027
- Instalments in 2027? No. Net tax was under $3,000. If it had been $3,000 or more, Foothills would pay quarterly instalments through 2027
Notice that the $15,000 of US sales sit on line 101 with no tax on line 103, and Foothills still claims GST on all its costs. That’s how zero-rated exports work. See zero-rated vs exempt supplies.
How to file
Section titled “How to file”Since 2024, every GST/HST registrant except charities and selected listed financial institutions must file electronically. Your options:
| Method | Access code needed? | Good for |
|---|---|---|
| Your CRA business account (My Business Account, or Represent a Client for your accountant) | No | Most small sellers |
| GST/HST NETFILE form | Yes | Filing without signing in |
| Accounting software (GST/HST Internet File Transfer) | Yes | Sellers whose bookkeeping software supports it |
| Your bank (Electronic Data Interchange) | No | File and pay in one step at a participating bank |
| GST/HST TELEFILE (phone) | Yes | Simple returns |
| Paper (GST34-2) | No | Only if exempt. Otherwise a $100 penalty, then $250 each time |
The 4-digit access code is on the personalized return the CRA sends you. Our NETFILE guide walks through it step by step.
Paying
Section titled “Paying”Pay through your CRA business account, online banking (add “GST/HST” for your BN as a payee), My Payment, pre-authorized debit, or at your bank. A return can be on time while the payment is late, or the other way round. Both deadlines matter.
Nil returns
Section titled “Nil returns”You must file a return for every reporting period while you’re registered, even if you had no sales, no tax and nothing to claim. File a “nil return” with zeros. If you stop selling for good, close your GST/HST account rather than leaving it open, or the CRA will keep expecting returns.
Instalments
Section titled “Instalments”If you’re an annual filer and your net tax (line 109) for the previous fiscal year was $3,000 or more, you have to pay quarterly instalments in the current year. They’re due one month after the end of each fiscal quarter. For a December 31 year end: April 30, July 31, October 31 and January 31.
Each instalment is usually a quarter of either last year’s net tax or your estimate for this year. Your annual return then subtracts what you’ve paid (line 110). Missing or underpaying an instalment costs instalment interest.
Quebec businesses file with Revenu Québec
Section titled “Quebec businesses file with Revenu Québec”If your business is based in Quebec, you don’t file this return with the CRA. Revenu Québec administers the GST/HST for most Quebec businesses and you report it on a combined GST/HST and QST return. See how to file a GST/QST return in Quebec.
Late filing penalties and interest
Section titled “Late filing penalties and interest”| What went wrong | Penalty |
|---|---|
| Filed late with a balance owing | 1% of the amount owing, plus 25% of that 1% for each complete month late, up to 12 months. Maximum 4% |
| Filed late, but no balance owing or a refund due | No late filing penalty |
| Didn’t file after the CRA sent a demand to file | $250, on top of other penalties |
| Filed on paper when you had to file electronically | $100 the first time, $250 for each return after |
| Paid late | Interest at the CRA’s prescribed rate, compounded daily, on the unpaid amount |
| Late or short instalments | Instalment interest |
Worked example: filing four months late
Section titled “Worked example: filing four months late”Foothills Clay Studio owes $2,605 for 2026 but doesn’t file until October 20, 2027, more than four complete months after the June 15 deadline.
- A: 1% × $2,605 = $26.05
- B: 25% of A = $6.51 per month
- 4 complete months × $6.51 = $26.05
- Late filing penalty: $52.10
Interest runs on the $2,605 from April 30, 2027, the payment deadline, until it’s paid. The penalty is small. The interest and the risk of a demand to file are the bigger reasons to file on time.
The CRA can cancel penalties and interest in extraordinary circumstances, such as a serious illness or natural disaster, through a taxpayer relief request.
Fixing a mistake
Section titled “Fixing a mistake”Spotted an error after you’ve filed? Don’t file a second return. Request a change to a filed return through your CRA business account, or ask your accountant to do it through Represent a Client. If you forgot to claim an ITC, you can usually just claim it on a later return, as long as you’re within the time limit.
Records to keep
Section titled “Records to keep”Keep every sales report, invoice and receipt that supports your return for six years. For an online seller that means your Shopify, Etsy and Amazon order and tax reports, supplier invoices showing GST/HST, and proof that export orders left Canada (tracking and customs documents).
Official sources
Section titled “Official sources”- Reporting requirements and deadlines, Canada Revenue Agency
- How to file a GST/HST return, Canada Revenue Agency
- GST/HST filing penalties, Canada Revenue Agency
- Do you need to pay by instalments?, Canada Revenue Agency