GST/HST Reporting Requirements and Deadlines

Official Canada Revenue Agency (CRA) guidance on what GST/HST registrants must report and when returns and payments are due. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html))

Who Must File a GST/HST Return?

If you are registered for GST/HST, you must file a return for every reporting period, even if you had no business activity or no net tax to remit (a nil return). This also applies when you are closing your GST/HST account; you must file a final return.

Mandatory Electronic Filing

Beginning with reporting periods ending in 2024 and later, most registrants must file electronically. Charities and selected listed financial institutions (SLFIs) are exceptions. Filing paper returns when not exempt may result in a penalty. You can request an exemption if you cannot file electronically by writing to your tax centre.

Filing and Payment Deadlines

Your filing and payment deadlines depend on your reporting period, which is assigned by the CRA and reflected in your online account or on personalized forms.

Monthly and Quarterly Reporting

If your reporting period is monthly or quarterly, your GST/HST return and any amount owing must be filed and paid one month after the end of the reporting period. For example, if your period ends July 31, your due date for both filing and payment is August 31.

Annual Reporting

Your filing and payment deadlines vary if you file annually:

  • General annual filers – return and payment due three months after the fiscal year‑end.
  • If the fiscal year ends December 31 and you have business income – payment is due April 30 and filing is due June 15.
  • Listed financial institutions generally have a filing and payment deadline six months after fiscal year‑end.

Filing Nil Returns

You must file a GST/HST return for every reporting period, even if you have no transactions or net tax to report. Failing to file can cause delays in refunds and may result in CRA notices or penalties.

Special Filing Circumstances

If your GST/HST return includes a rebate application you cannot file electronically, you must still file the return electronically and mail the rebate form by the same day. Closely related corporate groups and First Nations Tax schedules sometimes require additional mailed documents.