How to file – File your GST/HST return
Learn about the different ways you can file a return, and choose the one that works best for you.
Mandatory electronic filing
If you are a GST/HST registrant with a reporting period that begins in 2024 or later, you must file your returns electronically (except for charities and selected listed financial institutions). If you do not, we will charge you a penalty.
Learn more: Mandatory electronic filing requirements and exceptions
Compare what you can do with each method
Different filing methods have different requirements and limitations. The following table provides an overview of what you can do using each of the 6 ways to file your GST/HST return.
| - | CRA account | NETFILE form | Financial institution | Third-party software | Phone | |
|---|---|---|---|---|---|---|
| Meet electronic filing requirements | Available | Available | Available | Available | Available | Not available |
| File without a GST/HST access code | Available | Not available | Available | Not available | Not available | Available |
| File without an online CRA account | Not available | Available | Available | Available | Available | Available |
| Make a payment | Available | Available | Available | Available | Not available | Available |
| Include schedules | Available | Available | Depends on institution | Not available | Not available | Available |
| File certain rebates | Available | Available | Not available | Not available | Not available | Available |
| File elections | Available | Not available | Not available | Not available | Not available | Available |
| File a combined GST/HST and QST return (RC7200) | Available | Available | Not available | Not available | Not available | Available |
| Learn more and file | CRA account | NETFILE form | Financial institution | Third-party software | Phone |
Filing methods
CRA account
File your GST/HST return directly in your CRA account (My Business Account or Represent a Client) using the built-in GST/HST NETFILE service.
You can either:
Learn how to file
File now
GST/HST NETFILE form
If you do not have a CRA account (My Business Account or Represent a Client), you can file your GST/HST return using the NETFILE form online.
This method requires a GST/HST access code.
You can either:
Learn how to file
File now
Financial institution
You can file your return and remit your GST/HST online through a participating Canadian financial institution using Electronic Data Interchange.
Learn how to file
Filing through a financial institution
Third-party accounting software
You can prepare your GST/HST return using third-party accounting software and upload it directly to the Canada Revenue Agency (CRA) through GST/HST Internet File Transfer.
This method requires a GST/HST access code.
You can either:
Learn how to file
File now
Phone
You can file your GST/HST return by phone using CRA's GST/HST TELEFILE service.
This method requires a GST/HST access code.
Learn how to file
Filing by phone using TELEFILE
You can file by mail by sending your paper return (Form GST34-2, GST62 or RC7200) to the address on the return.
Possible penalty if you file by mail
You will be charged a penalty if you file by mail, unless you are a charity, a selected listed financial institution, or you have an exemption.
Learn how to file
If you need an access code
If you plan to file using the NETFILE form, third-party software, or TELEFILE, you will need your 4-digit access code.
Learn how to get a GST/HST access code if you need one.
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