# How to file a nil GST/HST return for a period with no sales Source: https://canadataxdesk.com/gst-hst/file-nil-gst-return Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site Topic: GST/HST for Business Last updated: 2026-10-20 > To file a nil GST return, sign in to My Business Account and file the return for that period with zero amounts, or use the GST/HST NETFILE form with your 4-digit access code and tick the box for a nil return. Submit it by the normal due date and save the 6-digit confirmation number. The CRA requires a return for every reporting period, even one with no sales. ## Key facts - Is a nil return required?: Yes, for every reporting period while registered - Fastest method: My Business Account (no access code needed) - NETFILE option: Tick "I am filing a nil return (all fields are $0)" - Proof of filing: 6-digit confirmation number - Late-filing penalty on a nil return: None, because nothing is owed - Paper filing penalty: $100 first time, $250 after ## Do I have to file a GST return if I had no sales? Yes. A nil GST/HST return is a return where every line is $0, and the CRA says a registrant must file one for each reporting period even with no business transactions, no income and no net tax owing (CRA, Reporting requirements and deadlines, checked September 2026). The obligation lasts as long as your GST/HST account is open. Common reasons for a zero GST return include a new business that registered before its first sale, a seasonal business in its off months, a paused side business, and a registrant who stopped trading but never closed the account. ### When a nil return is the wrong choice File a nil return only if you had no sales and no purchases you want to claim. If you bought equipment, software or supplies for the business during the period, filing a regular return with input tax credits (and $0 sales) may produce a refund. A nil return gives up those credits for that period unless you claim them later within the time limits. ## How do I file a nil GST/HST return online? Since reporting periods beginning in 2024, almost every registrant must file electronically, so an online method is the standard way to file a nil GST/HST return. The two most direct routes are your CRA business account and the GST/HST NETFILE form. ### Method 1: My Business Account 1. Sign in to My Business Account (or Represent a Client if you are filing for someone else). 2. Open the GST/HST program account ending in RT0001 (or your other RT number). 3. Choose File a return and pick the reporting period that shows as outstanding. 4. Enter $0 on the sales and tax lines, or use the nil return option where it is offered. 5. Review, certify and submit, then save or print the confirmation page. This route does not ask for an access code, because signing in already confirms who you are. ### Method 2: GST/HST NETFILE 1. Open the GST/HST NETFILE form on canada.ca. 2. Enter your 9-digit Business Number and RT account, the period start and end dates, and your 4-digit GST/HST access code. 3. Tick the box labelled "I am filing a nil return (all fields are $0)". 4. Check the certification box and submit. 5. Write down the 6-digit confirmation number the CRA shows on screen. The NETFILE session times out after 35 minutes without activity. If you do not have your access code, our page on [finding your GST/HST access code](https://canadataxdesk.com/gst-hst/gst-hst-access-code) covers where it is printed and how to get a new one, and the [GST NETFILE guide](https://canadataxdesk.com/gst-hst/gst-netfile-online-return) walks through the full form. ## Can I file a nil GST return by phone or on paper? GST/HST TELEFILE lets most registrants file a regular return by telephone using the same 4-digit access code, and the system issues a 6-digit confirmation number at the end of the call. It cannot be used for accounts administered by Revenu Quebec, by non-residents, or by anyone without an access code. The CRA's TELEFILE page does not describe a separate nil option, so enter zero for each amount when prompted. Other electronic routes also count: participating financial institutions and GST/HST Internet File Transfer from certified accounting software. > **Mailing a nil return can still cost you:** A nil return on paper is still a paper return. Unless you are a charity or a selected listed financial institution, the CRA can charge $100 for the first return not filed electronically and $250 for each one after that, even when the return shows nothing owing. ## What happens if I do not file a nil GST/HST return? Because the [late-filing penalty](https://canadataxdesk.com/gst-hst/gst-late-filing-penalty) is a percentage of the amount owing, a late nil return has no late-filing penalty on its own. Not filing at all is still a problem, and it can cost money in other ways. - The CRA may send a demand to file. Ignoring a demand adds a $250 penalty on top of other penalties. - Missing returns show as outstanding in your CRA account and can delay any GST/HST refund you are owed for later periods. - For a sole proprietor, the CRA can keep all or part of a personal income tax refund while GST/HST returns are unfiled. - Unfiled periods pile up, so the fix gets longer the longer you wait. If you have several missed nil periods, file each one separately online. Each reporting period needs its own return and its own confirmation number, and the due dates for each frequency are listed on our [GST/HST filing deadlines page](https://canadataxdesk.com/gst-hst/gst-filing-deadlines). ## Should you close your GST/HST account instead? If the business has stopped for good, or your sales will stay under the $30,000 small supplier threshold, closing the account may make more sense than filing nil returns indefinitely. A small supplier can ask to close the account after being registered for at least one year; a business that has ceased operating can close sooner. 1. Fill in Part B of Form RC145, Request to Close Business Number Program Accounts, or make the request by phone or in writing with all required details. 2. Give the closing date and the reason. 3. File a final GST/HST return up to the closing date and pay any balance. 4. Keep your records for six years, because the CRA can still review past periods. Before closing, check whether you will owe tax on assets you still hold, and remember that ride-share drivers must stay registered regardless of sales. The [GST/HST small business hub](https://canadataxdesk.com/gst-hst) covers registration rules, and the [HST rates by province page](https://canadataxdesk.com/gst-hst/hst-rates-by-province) helps if you restart selling later. ## Step by step 1. **Choose your filing method.** Use My Business Account if you have one; otherwise use GST/HST NETFILE with your 4-digit access code. 2. **Select the reporting period.** Pick the outstanding period or enter its start and end dates exactly as the CRA assigned them. 3. **Mark the return as nil.** Enter $0 on each line or tick the nil return box on the NETFILE form. 4. **Certify and submit.** Confirm the information is correct and submit before the due date. 5. **Save the confirmation number.** Record the 6-digit confirmation number with your business records. ## Common questions ### What is a nil HST return? A nil HST return is a GST/HST return for a reporting period in which every amount is zero: no sales, no tax collected and no input tax credits claimed. It is filed the same way and by the same deadline as any other return. ### Do I need an access code to file a nil GST return? Only if you file through GST/HST NETFILE, TELEFILE or software. Filing through My Business Account or Represent a Client does not need the 4-digit access code. ### Can I file a zero GST return if I had expenses but no sales? You can, but you would give up the input tax credits for that period's purchases on that return. Filing a regular return with $0 sales and your credits may produce a refund. ### How do I know my nil return was received? Online and phone filing both give a 6-digit confirmation number right away. The period should then show as filed in My Business Account. ### Is there a penalty for filing a nil GST return late? There is no late-filing penalty when nothing is owed, but the CRA can issue a demand to file, and failing to file after a demand carries a $250 penalty. ## Sources - [Reporting requirements and deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html) - [How to file a GST/HST return](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/how-file.html) - [File a GST/HST return using the NETFILE form](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/how-file/using-online-netfile-form.html) - [File a GST/HST return by phone (TELEFILE)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/how-file/by-phone-telefile.html) - [GST/HST filing penalties](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines/gst-hst-filing-penalties.html) - [Close your GST/HST account](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-account/close-account.html)