How to File a GST/HST Return
The GST/HST return line by line, the ways to file and pay, and how to fix mistakes on a past return.
The short version
- Most registrants must file GST/HST returns electronically: through My Business Account, GST/HST NETFILE (with the access code from your notice), accounting software that files directly, or a representative.
- The core of the return is four numbers: sales (line 101), GST/HST collected plus adjustments (line 105), input tax credits plus adjustments (line 108), and net tax (line 109).
- Subtract instalments and rebates, and you get the balance to pay or the refund.
- Pay by the same deadline, online through your bank, My Payment, pre-authorized debit or My Business Account.
- Made a mistake? Usually you just correct it on the next return; for bigger errors or past years, request an adjustment.
How to File a GST/HST Return
The GST/HST return looks intimidating for about four minutes. Then you notice that most small businesses only touch five or six lines, and the rest is for situations you're probably not in. Here's the return, line by line, the ways to file, and what to do when you've got it wrong.
The Lines That Matter
| Line | What goes there |
|---|---|
| 101 | Sales and other revenue for the period, excluding the GST/HST (zero-rated and exempt sales included in most cases) |
| 103 | GST/HST you collected or that became collectible |
| 104 | Adjustments that increase tax (for example, bad debt recovered, the meals and entertainment ITC adjustment) |
| 105 | Total GST/HST and adjustments (103 + 104) |
| 106 | Input tax credits for the period |
| 107 | Adjustments that reduce tax (for example, bad debts written off) |
| 108 | Total ITCs and adjustments (106 + 107) |
| 109 | Net tax (105 minus 108) |
| 110 | Instalments paid |
| 111 | Rebates claimed on this return |
| 113 to 115 | Balance owing or refund |
Quick method filers report differently: line 103 is the quick method remittance on sales, and line 106 holds only ITCs on capital purchases. Real property sales between registrants use lines 205 and 405.
Want your GST/HST return worked out for you?
Upload your sales and purchase totals, or your bookkeeping export. The SmartFile calculates each line, applies the meals and personal-use adjustments, and gives you the numbers to enter, ready to file.
Ways to File
| Method | Good for |
|---|---|
| My Business Account | Most small businesses; shows your periods, instalments and balance in one place |
| GST/HST NETFILE | Filing without a CRA account, using the access code on your personalized return or notice |
| Accounting software with direct filing | Businesses keeping books in QuickBooks, Xero and similar |
| Your bank (electronic data interchange) | File and pay together through some financial institutions |
| Representative | Your accountant or bookkeeper files with authorization |
| Paper (form GST34) | Only charities and selected listed financial institutions; others are penalized |
Step by Step for a Small Business
- Total your sales for the period, excluding the tax.
- Total the GST/HST collected, by rate if you sell into several provinces; see rates by province.
- Total your ITCs from purchase invoices; apply the 50% meal rule and personal-use splits; see what you can claim.
- Calculate net tax, subtract instalments, and file.
- Pay any balance by the deadline; filing on time without paying still costs interest.
- Keep the working papers with the invoices for six years; see recordkeeping requirements.
Deadlines by filer type are on GST/HST filing periods.
Paying and Refunds
Pay online through your bank (choose GST/HST payment, with your 15-character account number), CRA's My Payment, a pre-authorized debit, or a credit card through a third-party processor (they charge a fee). Refunds can be deposited directly once direct deposit is set up in My Business Account. CRA holds a refund if you have other unfiled returns or debts, including income tax.
Fixing a Mistake
- Missed ITCs: claim them on a later return, within the four-year limit; no amendment needed.
- Undercharged or under-reported tax: correct it on the next return if small and recent; for larger amounts, ask CRA to adjust the earlier return through My Business Account.
- Several years wrong: consider a voluntary disclosure to limit penalties.
Penalties to Avoid
- Late filing when you owe: 1% of the balance plus 0.25% per full month, up to 12 months, plus interest.
- Paper filing when you must file electronically: $100, then $250 for each later return.
- Not filing after a demand: $250 plus the other penalties.
Three worked examples are on net tax calculation, and how ITCs work on input tax credits explained. Back to the GST/HST guide.
Filing a GST/HST Return Questions
How do I file my GST/HST return online?
Through My Business Account, GST/HST NETFILE with the access code from your notice, accounting software that files directly, your bank, or a representative.
What is line 109 on the GST/HST return?
Net tax: the GST/HST collected plus adjustments (line 105) minus input tax credits plus adjustments (line 108).
Can I still file a GST/HST return on paper?
Only charities and selected listed financial institutions. Other registrants must file electronically or pay a penalty.
What if I made a mistake on a GST/HST return?
Missed input tax credits can be claimed on a later return within four years. Other errors can often be corrected on the next return or by requesting an adjustment of the earlier period.
Do I still have to file if I owe nothing?
Yes. You must file a return for every reporting period, including nil returns.
Sources: CRA, How to file your GST/HST return; GST/HST filing penalties; RC4022. Checked October 2026. Line descriptions are summarized from the current return; special lines for real property and selected listed financial institutions are not covered.
Last reviewed October 4, 2026 against CRA and Government of Canada sources. How we check our facts.