GST/HST Return Due Dates 2026: Deadlines, How to File Online and Late Penalties
GST/HST return due dates by filing frequency
| Filer type | Filing deadline | Payment deadline | Example |
|---|---|---|---|
| Monthly | 1 month after period end | Same day | Period ending July 31: due August 31 |
| Quarterly | 1 month after period end | Same day | Quarter ending March 31: due April 30 |
| Annual (general) | 3 months after fiscal year-end | Same day | Year-end Dec 31: due March 31 |
| Sole proprietor, Dec 31 year-end, with business income | June 15 | April 30 | File by June 15, but pay by April 30 |
| Listed financial institution | 6 months after year-end | Same day | Year-end Dec 31: due June 30 |
When a due date falls on a weekend or holiday, the CRA treats it as met if filed the next business day.
Which reporting period do I have?
The CRA assigns your reporting period based on your annual taxable supplies. As a general guide, businesses with up to $1.5 million in annual taxable supplies can file annually; between $1.5 million and $6 million, quarterly; above $6 million, monthly. You can often elect a more frequent period. Check your period in My Business Account, since the CRA notice for your account is what applies to you.
How to file a GST/HST return online in Canada
For reporting periods ending in 2024 or later, all registrants except charities and listed financial institutions must file electronically. The main options are:
- GST/HST NETFILE: free form using your business number and 4-digit access code. Follow our NETFILE step-by-step guide.
- CRA My Business Account: file and see balances, due dates and correspondence.
- Software and representatives: accounting software or an authorized representative can file on your behalf.
Penalties for filing late
| Situation | Consequence |
|---|---|
| Return late with a balance owing | 1% of the balance plus 0.25% of the balance for each complete month late, up to 12 months |
| No balance owing or a refund | No late-filing penalty |
| Not filing electronically when required | $100 for the first failure, $250 for each later return |
| Ignoring a CRA demand to file | $250 plus other penalties |
| Late or insufficient payments | Interest on the overdue balance |
How to avoid late filing
- Put the due dates for every reporting period in your calendar as soon as the CRA assigns them.
- File even if you cannot pay in full. This limits the penalty. Then arrange payment with the CRA.
- Reconcile your sales and input tax credits monthly, not at the last minute.
- Keep records for six years.
Charging the right tax is the first step: see how to calculate GST/HST on an invoice and the rate table.
Frequently asked questions
When is a GST/HST return due?
One month after the end of the period for monthly and quarterly filers, and three months after fiscal year-end for annual filers.
What is the GST/HST filing deadline for sole proprietors?
If your fiscal year ends December 31 and you have business income, you file by June 15 but must pay any balance by April 30.
Do I have to file GST/HST electronically?
Yes for periods ending in 2024 or later, except charities and listed financial institutions.
What is the penalty for filing GST/HST late?
1% of the balance owing plus 0.25% of that balance per complete month late, up to 12 months, plus interest on unpaid amounts.
Is there a penalty if I owe nothing?
No late-filing penalty applies if you have no balance owing or you are owed a refund.