Reporting periods and due dates
| Annual taxable sales | Assigned period | Return and payment due |
|---|---|---|
| $1,500,000 or less | Annual | 3 months after year-end (sole proprietors: pay April 30, file June 15) |
| Over $1.5 million up to $6 million | Quarterly | 1 month after each quarter |
| Over $6 million | Monthly | 1 month after each month |
Examples
- A quarter ending September 30 is due October 31.
- A month ending July 31 is due August 31.
- A March 31 fiscal year-end (annual filer) is due June 30.
- A sole proprietor with a December 31 year-end pays by April 30 and files by June 15.
Annual filers may also need to pay quarterly instalments if their net tax was $3,000 or more in the previous year.
Frequently asked questions
When is my GST/HST return due?
Monthly and quarterly filers: one month after the end of the reporting period. Annual filers: three months after the fiscal year-end — except sole proprietors with business income and a December 31 year-end, who file by June 15 and pay by April 30.
What if the due date falls on a weekend or holiday?
The CRA treats a return or payment as on time if it arrives on the next business day.
How do I know if I file monthly, quarterly or annually?
The CRA assigns it from your annual taxable sales: $1.5 million or less — annual; over $1.5 million up to $6 million — quarterly; over $6 million — monthly. You can choose to file more often.
Do I have to file online?
Yes, electronic filing is mandatory for almost all GST/HST registrants for reporting periods ending in 2024 or later. Charities and some financial institutions are exceptions.
Related tools
Sources
Checked against these official sources on . How we calculate
- GST/HST reporting requirements and deadlines — Canada Revenue Agency
- Change your GST/HST account — reporting periods — Canada Revenue Agency