If you are a GST/HST registrant, you must complete a GST/HST return for each reporting period, even if you have no business transactions to report.
Depending on your sales, you may file monthly, quarterly, or annual returns. Your filing due dates are determined by your reporting period. Visit the Canada Revenue Agency (CRA) website for more information on when to file.
Note: GST/HST registrants with a reporting period that begins in 2024 must file their GST/HST returns electronically (except for charities and selected listed financial institutions). For GST/HST registrants that file annually, this will apply to their 2024 returns that are due in 2025. Registrants who continue to file paper returns will be charged a penalty.
What happens if you don’t file?
When a registrant fails to file their GST/HST return as required, the CRA may estimate the registrant’s net tax and assess the amount under section 299 of the Excise Tax Act.
The CRA will then send the registrant a notice of assessment.
If the CRA estimates your net tax, you should:
- Complete and file a GST/HST return (for all required reporting periods)
- Remit (pay) the tax you collected (including accumulated penalties and interest)
The CRA may hold any refunds or credits you are entitled to, such as income tax refunds, until you file all your outstanding GST/HST returns. This includes all returns required under other programs we administer.
Once you file your GST/HST returns and remit your payments, the CRA will issue another notice of assessment based on the amounts you reported.
Learn more
Businesses have a responsibility to keep current with their tax obligations. To help keep businesses informed of their GST/HST obligations, the CRA developed the following webpages:
Registrants can also log in to My Business Account to view their account(s) balances.
