August 9, 2026 3 min read
GST/HST Return & NETFILE Guide Canada
File a Canadian GST/HST return electronically: CRA NETFILE methods, access codes, nil returns, and monthly, quarterly, or annual deadlines.
- Electronic
- Required for most periods ending in 2024 or later
- 1 month
- Monthly and quarterly filing deadline
- 4 digits
- Access code for the public NETFILE form
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Most GST/HST registrants now file electronically. You can file inside a CRA account without an access code, or use the public GST/HST NETFILE form with a four-digit access code. Filing the return does not itself guarantee that an amount owing has been paid, so complete both actions by the applicable deadline.
Who must file a GST/HST return?
Once registered, a business files a return for every assigned reporting period, including when it:
- had no sales or business activity;
- collected no GST/HST;
- has no amount to remit;
- expects a refund; or
- is closing the account and needs to file a final return.
A return with nothing to report is a nil return. Registration creates the filing obligation; being under the $30,000 registration threshold later does not automatically close the account.
GST/HST filing and payment deadlines
| Reporting period | General filing deadline | General payment deadline |
|---|---|---|
| Monthly | 1 month after period-end | 1 month after period-end |
| Quarterly | 1 month after period-end | 1 month after period-end |
| Annual — most businesses | 3 months after fiscal year-end | 3 months after fiscal year-end |
| Annual — qualifying sole proprietor with Dec. 31 year-end | June 15 | April 30 |
Use the due date shown in the CRA account or on an authorized paper return. If the deadline falls on a Saturday, Sunday, or CRA-recognized public holiday, the CRA applies its next-business-day rule.
Electronic filing methods
The CRA offers several electronic paths:
| Method | CRA sign-in | GST/HST access code |
|---|---|---|
| CRA account using built-in NETFILE | Required | No |
| Public GST/HST NETFILE form | No | Yes |
| Participating financial institution | No CRA sign-in | No |
| Certified software / Internet File Transfer | No | Yes |
| TELEFILE | No | Yes |
Paper filing generally does not meet the electronic filing requirement. The CRA lists exceptions for charities and selected listed financial institutions, and it considers exemption requests case by case.
Information to prepare before filing
Reconcile the reporting period before opening NETFILE:
- taxable sales and other revenue;
- GST/HST collected or collectible;
- eligible input tax credits supported by invoices;
- adjustments, instalments, and rebates;
- the reporting period’s start and end dates; and
- the net tax payable or refund result.
Use the GST/HST calculator for add-tax, remove-tax, and rate checks. Before claiming an input tax credit from a new supplier, use the GST/HST number verification guide and official CRA Registry.
Filing in a CRA account
After signing in, select the business account, open GST/HST, choose the relevant RT account, and select File a return. This method provides an immediate confirmation number and does not require the separate four-digit access code.
Filing with the public NETFILE form
The public form is useful when you cannot or do not want to sign in. Have the nine-digit Business Number, reporting-period dates, return figures, and four-digit access code ready. The access code stays the same across periods unless you change it.
If the code is missing, check the GST/HST account inside the CRA business account, use the CRA’s online change process when eligible, or contact Business enquiries.
After submitting the return
Save the confirmation number and a copy of the figures transmitted. Then:
- arrange payment for any net tax owing;
- check the account for the return’s processing status;
- keep invoices and calculation records supporting input tax credits; and
- correct an error through the CRA’s post-filing process instead of submitting a second return for the same period without instructions.
If the result includes a rebate rather than an input tax credit, use the GST/HST rebates guide to identify the correct program and form.
Frequently asked questions
Do I have to file a GST/HST return if I had no sales?
Yes. A registered business must file for every reporting period, including a nil return when there were no business transactions, no income, or no net tax to remit. A final return is also required when closing a GST/HST account.
Can I file a GST/HST return without a CRA account?
Yes. The public GST/HST NETFILE form can be used without signing in, but it requires the Business Number, reporting-period dates, return amounts, and a four-digit GST/HST access code. Filing inside a CRA account does not require that access code.
When is a GST/HST return due?
Monthly and quarterly returns and payments are generally due one month after the reporting period ends. For most annual filers, the return and final payment are due three months after fiscal year-end. A qualifying annual-filing sole proprietor with a December 31 year-end generally files by June 15 but pays by April 30.
Are GST/HST returns required to be filed electronically?
For reporting periods ending in 2024 or later, most GST/HST registrants must file electronically. Charities and selected listed financial institutions are listed exceptions, and the CRA may grant a case-by-case exemption when a registrant cannot comply.
Where do I find my GST/HST access code?
The four-digit code may appear in a mailed filing package. Since October 2025, a business can also view it in its CRA account. An eligible filer can change it online using information from a return filed within the last three years, or contact CRA Business enquiries if the other methods are unavailable.
Primary sources
Use our calculators to apply these concepts to your own income. Tax information is for general guidance only — consult a CPA for advice specific to your situation.
Tax rates and thresholds sourced from the Canada Revenue Agency (CRA). Last verified for the 2025 tax year.