When Is My GST/HST Return Due, and Do I Pay Instalments?
Short answer: Your GST/HST return due date depends on your reporting period. Monthly and quarterly filers file and pay within one month after the period ends. Annual filers have three months after the fiscal year-end. Annual filers whose net tax was $3,000 or more last year may also have to pay quarterly instalments.
A reporting period is the stretch of time one GST/HST return covers: a month, a quarter or a year. The CRA assigns it from your annual taxable sales. At Remote Bookkeeping, HST/GST filing is one of the services you can add to a plan with published prices, so you pay only for what you need.
When is my GST/HST return due?
The due date is counted from the last day of your reporting period. Filing and payment are due on the same day, with one exception for sole proprietors (see below).
Reporting period | Return due | Payment due | Example |
Monthly | 1 month after the period ends | Same day | July 31 period - due August 31 |
Quarterly | 1 month after the period ends | Same day | March 31 quarter - due April 30 |
Annual | 3 months after the fiscal year-end | Same day | December 31 year-end - due March 31 |
Annual, individual with business income and a December 31 year-end | June 15 | April 30 | 2026 year - pay by April 30, 2027, file by June 15, 2027 |
If a due date falls on a Saturday, a Sunday or a public holiday recognized by the CRA, the return is on time if the CRA receives it on the next business day.
How do I know my reporting period, and can I change it?
The CRA assigns your reporting period when you register, based on your annual taxable supplies. You can see it in My Business Account. For more on registering, see when a Canadian small business has to register for GST/HST.
Annual taxable supplies | Assigned period | You may choose instead |
$1,500,000 or less | Annual | Monthly or quarterly |
More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
More than $6,000,000 | Monthly | No other option |
To file more often. Use the "File an election" service in My Business Account, or Form GST20, Election for GST/HST Reporting Period.
Why choose a shorter period. A business that usually gets a refund (for example, an exporter with large input tax credits) gets its money back sooner. A business that owes tax spreads the payment over the year and does not face one large bill.
I am a sole proprietor - is my deadline June 15 or April 30?
Both. If you are an individual with business income, file annually and have a December 31 fiscal year-end, your GST/HST return is due June 15, but any balance is due April 30.
April 30. Pay the net tax you owe. This is the payment deadline, even though the return is not due yet.
June 15. File the return.
A corporation that files annually does not get the June 15 date. Its return and payment are due three months after its year-end.
Do I have to pay GST/HST instalments?
The CRA's rule: if you are an annual filer and your net tax for your previous fiscal year is $3,000 or more, you may have to make quarterly instalment payments in the current fiscal year. Monthly and quarterly filers do not pay instalments, because they already pay through the year.
In plain words, instalments apply when last year's net tax was $3,000 or more and this year's net tax will also be $3,000 or more. Net tax is the GST/HST you charged minus your input tax credits.
Example 1 - instalments. Your net tax for 2025 was $5,200 and you expect about the same for 2026. You pay quarterly instalments during 2026.
Example 2 - no instalments. Your net tax for 2025 was $2,400. You pay nothing during 2026 and pay the full amount when the 2026 return is due.
Branches. If the business has branches or divisions that file separate returns, the $3,000 applies to the total net tax of the whole business.
Short first year. If your first year as a registrant was shorter than 12 months, divide the net tax by the number of days you were registered and multiply by 365. If the result is $3,000 or more, and the second year's net tax will also be $3,000 or more, instalments start in the second year. The CRA's own example: $800 of net tax over 80 days works out to $3,650 for a full year.
When are instalments due, and how much is each one?
Instalments are due within one month after the end of each fiscal quarter. Each payment is usually one quarter of your net tax from the previous year.
For a December 31 fiscal year-end:
Fiscal quarter | Instalment due |
January 1 - March 31 | April 30 |
April 1 - June 30 | July 31 |
July 1 - September 30 | October 31 |
October 1 - December 31 | January 31 |
Example. Your net tax for 2025 was $8,000. In 2026 you pay four instalments of $2,000. When you file the 2026 return, you report the $8,000 paid (line 110) and pay or get back the difference.
You may base instalments on an estimate of the current year instead, if you expect to owe less. If the estimate turns out too low, the CRA charges instalment interest on the difference.
You can check the amounts and due dates in My Business Account, and pay through online banking, My Payment, a pre-authorized debit, or with Form RC160.
What happens if I file or pay late?
The CRA charges a late-filing penalty when a return is late and there is a balance owing, plus interest on the balance.
Late-filing penalty. 1% of the amount owing, plus 25% of that 1% for each complete month the return is late, up to 12 months.
Interest. Charged on overdue balances and on late or insufficient instalments.
Not filing electronically. $100 the first time, $250 for each return after that.
Demand to file. $250 if you get a demand to file and do not file, on top of other penalties.
If several returns are behind, see how catch-up bookkeeping works.
Do I still have to file if I had no sales?
Yes. A registrant has to file a return for every reporting period, even with no business activity and no net tax to pay. This is called a nil return.
Keeping the books current each month is what makes the return easy to file on time. In our bookkeeping services, HST/GST filing is a module you add to your plan: we prepare and file your HST returns with the CRA, annually, quarterly or monthly depending on the plan. You build your own plan, see the published prices and pay only for what you need, anywhere in Canada.
Frequently asked questions
Do I have to file my GST/HST return online?
Yes, for almost every business. For reporting periods that begin in 2024 or later, all registrants except charities and selected listed financial institutions must file electronically, for example through My Business Account or GST/HST NETFILE.
Do I pay instalments in my first year as a registrant?
Usually not. Instalments are based on the previous year's net tax, and a new registrant has none. They can start in your second year if the first year's net tax, worked out for a full 365 days, was $3,000 or more and the second year's will be too.
What if I miss an instalment?
The CRA charges interest on late or insufficient instalment payments. Any balance still owing is due with the annual return.
Can I switch from annual to quarterly filing?
Yes. If your taxable supplies are $1,500,000 or less you may elect monthly or quarterly filing through My Business Account or Form GST20. You then stop paying instalments, because you pay with each return.
Sources
About Remote Bookkeeping
Remote Bookkeeping is a Canadian-owned firm that provides monthly bookkeeping, financial reporting, payroll, HST/GST filing, year-end preparation and QuickBooks Online setup for small businesses across Canada. It was founded by Lia and George, who bring more than 30 years of combined experience. Call (289) 867-0808 or 1-800-880-9141, or contact us. Related reading: What is an input tax credit, and what can I claim?
This article is general information for Canadian small business owners. It is not tax, legal or accounting advice for your particular situation. Rates and thresholds change - always confirm against the source linked above or ask us.
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