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When do I have to file my GST HST returns?


Question: When do I have to file my GST HST returns?

You have to file your GST HST returns according to the schedule established by your reporting period. When you register for GST HST, the Canada Revenue Agency will assign your business a GST reporting period based on your business's annual taxable supplies of goods and services made in Canada. (Supplies of zero-rated goods and services are included in this figure.)

Depending on which annual taxable supplies category your business falls into, you may be able to choose an optional GST reporting period instead of your assigned one. To change an assigned GST reporting period, you can either call the Canada Revenue Agency or fill out and send in Form GST20, Election for GST/HST Reporting Period.

The annual taxable supplies categories are (for fiscal years beginning after 2007):

  • Annual taxable supplies of $1,500,000 or less –
    Assigned reporting period: annual
    Optional reporting period: quarterly or monthly
  • Annual taxable supplies of more than $1,500,000 up to $6,000,000 –
    Assigned reporting period: quarterly
    Optional reporting period: monthly
  • Annual taxable supplies of more than $6,000,000 -
    Assigned reporting period: monthly
    Optional reporting period: no choice

Remember that you need to file your GST HST returns on time according to your reporting period schedule even if you haven't conducted any business activities or collected any GST HST during that reporting period.

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