Complete and file a GST/HST return

If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your returns electronically (except for charities and selected listed financial institutions). If you don't, the Canada Revenue Agency may charge you a penalty.

The CRA will waive the penalty if you:

file monthly or quarterly and
were not previously required to file electronically and
are filing a GST/HST return for a filing period beginning on or after January 1, 2024, and before April 1, 2024

The following information will help you complete and file a return.

Sections

When to file: Find out the GST/HST filing and payment deadlines
Calculate the net tax (Methods for calculating your net tax): Find out how to calculate the net tax for your situation
What to include in your return: What you need to include in your return
File the return (Methods to file): Find out which filing method you can use
After you file: Information on when to expect your return, penalties and interest, and how to change a return
What to do if you have a complaint: What to do if you are not satisfied with the service
What records to keep: What you need to support your rebate application