CRA GST/HST Return for Registrants
Report the GST/HST you collected and claim your input tax credits.
Opens a fillable version in your browser. Free, no account, and free to download. This is a helper, not the official form.
About CRA GST/HST Return for Registrants
The GST/HST return is how a registered business reports the goods and services tax or harmonized sales tax it collected and paid. You report tax charged on your sales, subtract the input tax credits for tax you paid on business purchases, and arrive at the net amount to remit or the refund you are owed.
You file for each reporting period the CRA has assigned, which may be monthly, quarterly, or annually. Most registrants file online. This page is a general helper, not tax advice, so always download and file the current official return from the CRA.
Who needs to complete it
- Businesses registered for a GST/HST account.
- Self employed people whose taxable sales require them to register.
- Registrants who want to claim input tax credits on business costs.
- Owners closing a reporting period who need to remit or claim a refund.
How to fill out CRA GST/HST Return for Registrants
- 1Confirm your business number and the reporting period the return covers.
- 2Enter your total sales and other revenue for the period on line 101.
- 3Report the GST/HST you collected or that became collectible on line 105.
- 4Add up the input tax credits for tax you paid on business purchases on line 108.
- 5Subtract input tax credits from tax collected to find your net tax on line 109.
- 6Include any adjustments, instalment payments, or rebates that apply.
- 7Work out whether you owe a balance or are due a refund.
- 8File the return by your due date through CRA online services and remit any amount owing.
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Frequently asked questions
How often do I file a GST/HST return?
The CRA assigns your reporting period when you register. It may be monthly, quarterly, or annual, and your due date depends on that period.
What are input tax credits?
Input tax credits let you recover the GST/HST you paid on purchases and expenses used in your commercial activities, which reduces the net tax you remit.
Do I have to file if I had no sales?
Yes. If you are registered you generally must file a return for every reporting period, even a nil return where the amounts are zero.
Is this the official CRA return?
This is a general helper. The working copy and lines come from the CRA, so always file the current official return through your CRA account.