GST return: how to file it in Canada, line by line

By Canada Tax Desk editors Updated October 20, 2026 7 min read

Short answer

To file a GST return in Canada, total your sales and the GST/HST you charged for the period, subtract the GST/HST you paid on business purchases (input tax credits), and submit the result electronically on lines 101 to 115 of the GST/HST return by the due date. Line 109 is your net tax; a positive balance is paid to the CRA and a negative one is refunded.

01Net tax formula: Line 105 minus line 108 = line 109
02Electronic filing required: Reporting periods beginning in 2024 onward (most registrants)
03Time limit to claim most ITCs: About 4 years
04Keep records for: 6 years from the end of the year they relate to
05Payments of $10,000 or more: Must be made electronically

How do I file a GST return in Canada?

Filing a GST return comes down to five stages: close off your books for the reporting period, work out GST/HST collected, work out input tax credits, enter the figures through an electronic filing method, and pay or receive the difference. The same return (the CRA calls it the GST/HST return) is used whether you charge 5% GST or 13% to 15% HST.

A GST return is due for every reporting period you are registered for, even one with no sales. Most registrants have filed electronically since reporting periods beginning in 2024; only most charities and selected listed financial institutions may still mail a paper return (CRA guide RC4022).

In Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island, the same form is usually called the HST return. You file an HST return exactly as this page describes: the HST you charged (13% in Ontario) goes on line 103, the HST you paid on business purchases goes on line 106, and the same electronic methods and due dates apply. Our HST rates by province table shows the rate for each province.

From sales to payment on a GST/HST return

How do I file GST returns online in Canada?

You can file a GST return online in five ways. They all produce the same return; the difference is how you sign in and whether you need the 4-digit access code.

Electronic GST/HST filing methods compared
Method	Sign-in	Limits
CRA business account (My Business Account)	CRA user ID or sign-in partner	Fewest restrictions; no access code
GST/HST NETFILE form	Account number and access code	No elections or unlisted rebates
Certified accounting software (Internet file transfer)	Access code	No schedules or elections
Participating financial institution (EDI)	Your bank	No certain rebates; pay at the same time
GST/HST TELEFILE by phone	Access code	No payments or schedules

Sole proprietors who file once a year often find the CRA account easiest, since due dates and balances sit on the same screen. If you prefer not to create an account, our GST NETFILE guide walks through the online form.

What lines are on the GST/HST return?

The GST/HST return has about a dozen lines that matter to a typical small business. Electronic methods calculate the totals (lines 105, 108, 109, 114 and 115) for you, so your job is to supply the inputs accurately.

Main lines of the GST/HST return, regular method
Line	Name	What goes on it
90 and 91 (online)	Sales detail	90: taxable sales in Canada, including zero-rated. 91: exempt sales, zero-rated exports and other revenue
101	Sales and other revenue	Total revenue for the period, excluding GST/HST and PST; filled in from 90 and 91 online
103	GST/HST collected or collectible	All tax you charged or should have charged, on paid and unpaid invoices
104	Adjustments to be added	Items that raise net tax, such as tax recovered on a bad debt you had written off
106	GST/HST paid or payable (ITCs)	Tax paid on purchases used in your commercial activities
107	Adjustments to be deducted	Items that lower net tax, such as tax on a bad debt written off
109	Net tax	Line 105 (103 plus 104) minus line 108 (106 plus 107)
110	Instalments and other annual filer payments	Quarterly instalments, or an April 30 payment already made
111	Rebates	Rebates you choose to apply against the balance
205 and 405	Self-assessed tax	Tax on certain real property purchases, imports and goods brought into an HST province
114 or 115	Refund claimed or amount owing	The final result after credits and self-assessed tax

Why line 101 matters even though no tax is calculated on it

Line 101 does not change what you owe, but the CRA uses it to decide your filing frequency. Reporting sales correctly on lines 90 and 91 keeps you on the right reporting period, which is annual for most businesses with $1.5 million or less in taxable supplies.

The quick method uses different figures

If you elected the quick method, line 101 holds tax-included taxable sales and line 103 is a set percentage of them, rather than tax collected minus credits. Our quick method page explains the percentages and when the election pays off.

Worked example: a quarterly GST return for a BC business

A landscaping company in British Columbia files quarterly and charges 5% GST (plus BC PST, which is not reported here). For April 1 to June 30, 2026 it billed $62,000 before tax, all taxable and all in Canada. It bought a mower for $4,000 and fuel and supplies for $6,000, paying 5% GST on both.

Line-by-line figures for the example quarter
Line	Calculation	Amount
90 / 101	Taxable sales before tax	$62,000
103	$62,000 x 5%	$3,100
106	GST on $10,000 of purchases	$500
109	$3,100 minus $500	$2,600
115	No instalments or rebates	$2,600 owing

The return and the $2,600 payment were due July 31, 2026. Had the company bought a $60,000 compact loader that quarter instead of the mower, its ITC of $3,000 plus $300 for supplies would exceed the $3,100 collected, and line 114 would show a $200 refund.

What are input tax credits and how do you claim them?

Input tax credits (ITCs) are the GST/HST you paid or owe on purchases used in your commercial activities, claimed on line 106 to reduce the tax you remit. Only registrants can claim them, and only for the business-use share of each purchase.

The CRA can deny an ITC if your receipt lacks required details. What the document must show rises with the size of the purchase (CRA guide RC4022):

Receipt details needed to support an input tax credit
Purchase total	Receipt must show
Under $100	Supplier's name, date, total paid
$100 to $499.99	Also the GST/HST amount or a tax-included statement, and the supplier's GST/HST number
$500 or more	Also your name, a description of the goods or services, and the payment terms

Missed an ITC? You can generally claim it on a later return, up to the due date of the return for the last period ending within four years after the period in which you could first have claimed it.
Not sure a supplier is registered? Check its number in the CRA's GST/HST Registry before claiming a large credit.
Mixed personal and business use, such as a vehicle or home office, needs an apportioned claim, not the full tax.

How do I pay GST owing, or get a refund?

Pay GST owing by the return's due date through online banking, the CRA's My Payment service, a pre-authorized debit set up in your CRA business account, or at your financial institution with a remittance voucher. Payments of $10,000 or more must be made electronically.

Monthly and quarterly filers pay within one month after the period ends. Annual filers who must make quarterly instalments enter those instalments on line 110 so they are not charged twice. Our GST/HST filing deadlines page lists every due date by frequency, and the instalments page covers who has to prepay.

When a refund arrives

The CRA aims to process 95% of electronically filed GST/HST returns within four weeks. It will hold a refund if you have other required returns outstanding, including a sole proprietor's personal income tax return, so file everything before expecting the money. A refund of $2 or less after interest and penalties is not paid out but is applied to other debts.

Keeping records for your GST/HST return

Keep all sales invoices, purchase receipts and records that support your GST/HST return for six years from the end of the year they relate to. You need written CRA permission to destroy them sooner, and the CRA can ask you to keep them longer.

A sales journal that separates taxable, zero-rated and exempt sales.
Copies of every invoice you issued, showing your GST/HST number.
Purchase receipts meeting the ITC detail rules above.
A printed GST/HST working copy or summary of each return filed and its confirmation number.
Records of instalments and payments made.

Tidy records turn the next return into a copy-and-total job. For the full cycle from registration to payment, see our GST/HST small business hub.

Step by step

Close the period
Total your sales, GST/HST collected and GST/HST paid on purchases for the reporting period.
Choose a method
File through your CRA business account, GST/HST NETFILE, certified software or your bank.
Enter sales and tax
Report sales on lines 90 and 91 and tax collected on line 103, plus any line 104 adjustments.
Enter credits
Report input tax credits on line 106, deductions on line 107, instalments on 110 and rebates on 111.
Submit and pay
Check net tax on line 109, submit, keep the confirmation number and pay any balance by the due date.

Common questions

Can I file a GST return myself without an accountant?

Yes. Most small businesses with straightforward sales can file their own GST/HST return online in a few minutes once their books are totalled. Complex situations such as real property sales or imports may justify professional help.

How do I file an HST return in Ontario?

The same way as a GST return. File the GST/HST return electronically, usually through your CRA business account or GST/HST NETFILE, report the 13% HST you charged on line 103 and the HST paid on business purchases on line 106, then pay any balance by the due date for your reporting period.

Can I still mail a paper GST return?

Only most charities and selected listed financial institutions are exempt from electronic filing. Other registrants who mail a paper GST/HST return can be charged a failure-to-file-electronically penalty, even if the return is on time.

Do I include PST on my GST return?

No. Provincial sales tax in British Columbia, Saskatchewan and Manitoba and Quebec sales tax are reported to their own provincial authorities. Leave PST out of line 101 and line 103.

What if I made a mistake on a GST return I already filed?

Ask the CRA to adjust the return for that period rather than filing a second one. Small corrections to ITCs you forgot can often be claimed on a later return within the time limit instead.

Can I claim ITCs for purchases made before I registered?

Partly. New registrants can claim ITCs on inventory and capital property on hand at registration and on prepaid rent or services for periods after registration, but not on services used before registration.

Is a GST return due if I made no sales?

Yes. A return is required for every reporting period, even with no activity, and you file it as a nil return.

Sources

How to file a GST/HST return canada.ca
RC4022 General Information for GST/HST Registrants canada.ca
File a GST/HST return using the online GST/HST NETFILE form canada.ca
GST/HST reporting requirements and deadlines canada.ca

We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.

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