How to fill out a GST/HST return (GST34): line by line

Tax forms › GST/HST return (GST34) · Last reviewed October 25, 2026 · General information, not tax advice

GST/HST return (GST34) at a glance

What it reports	Sales, GST/HST collected, input tax credits and the net tax you owe or are refunded
Who files	Every GST/HST registrant, for each reporting period, even with nothing to report
Monthly and quarterly filers	One month after the end of the period
Annual filers	3 months after year-end; individuals with a Dec 31 year-end file by June 15 and pay by April 30
File with	CRA, electronically for most registrants

What GST/HST return (GST34) is

The GST/HST return reports the tax you charged on your sales and the GST/HST you paid on business purchases (input tax credits, or ITCs). The difference is your net tax: you pay it if positive, or claim a refund if negative.

The paper version is Form GST34-2 (personalized) or GST62. Most registrants must file electronically, and the electronic return asks for the same lines.

Who has to file

Every business registered for GST/HST: required once taxable sales pass $30,000 in a calendar quarter or over four consecutive quarters, or voluntarily below that.
File for every reporting period, including a nil return when there were no sales or purchases.
Quebec businesses file GST and QST with Revenu Québec; PST in British Columbia, Saskatchewan and Manitoba is filed with the province separately.

Due dates

What	Due
Monthly filer	One month after the end of each month
Quarterly filer, October to December 2026	Mon, Feb 1, 2027 (Jan 31 is a Sunday)
Quarterly filer, January to March 2027	Fri, Apr 30, 2027
Annual filer, corporation with a Dec 31 year-end	Wed, Mar 31, 2027
Annual filer, self-employed individual with a Dec 31 year-end	Pay by Fri, Apr 30, 2027; file by Tue, Jun 15, 2027

Annual filers whose net tax was $3,000 or more in the previous year generally pay quarterly instalments. A due date on a weekend or CRA holiday moves to the next business day.

Penalties for filing late or wrong

Late filing with an amount owing: 1% of the balance owing plus 0.25% of the balance for each full month late, up to 12 months.
Interest at the prescribed rate, compounded daily, on any late balance.
Payments of $10,000 or more must be made electronically.

GST/HST return line by line

Line	What goes there	Where it comes from in your books
101	Total sales and other revenue for the period, excluding GST/HST (including zero-rated and exempt sales)	Your income accounts for the period
103	GST/HST collected or collectible	Credits to the GST/HST payable account from sales in the period
104	Adjustments that increase net tax, such as GST/HST recovered on bad debts	Recovered bad debts and other increases
105	Total GST/HST and adjustments (103 + 104)	Calculated
106	Input tax credits for the period, plus eligible unclaimed ITCs from earlier periods	GST/HST paid on business purchases and expenses
107	Adjustments that decrease net tax, such as GST/HST on bad debts written off	Bad-debt write-offs and other decreases
108	Total ITCs and adjustments (106 + 107)	Calculated
109	Net tax (105 − 108)	Calculated
110	Instalments and other annual filer payments	Instalments you paid for the year
111	Rebates, when the rebate form says to claim on this line	Rebate forms
112 to 113C	Total other credits, the balance, and other debits from lines 205 and 405 (paper returns)	Calculated
114 / 115	Refund claimed or amount owing	Calculated
205	GST/HST due on the purchase of taxable real property or emission allowances	Self-assessed amounts
405	Other GST/HST to be self-assessed, such as on imported services	Self-assessed amounts

Quick method filers use different figures for line 101 and 103: they report sales including GST/HST and apply the quick method remittance rate. The lines above are for the regular method.

Common mistakes

Including GST/HST in line 101.
Claiming ITCs without a valid invoice: purchases of $100 or more need the supplier's GST/HST number on the invoice, and more detail is required at $500 and over.
Claiming ITCs on PST, QST or RST, which are not recoverable on this return.
Missing a nil return for a period with no activity.
Mixing up the filing date and the payment date as an individual annual filer: pay by April 30 even though the return is due June 15.

How to file GST/HST return (GST34)

Close the period. Enter all sales and purchases for the period and reconcile the bank accounts.
Run the GST/HST figures. Total sales, GST/HST collected and input tax credits for the period, and check them against the GST/HST accounts.
File online. File through the CRA's online business account, GST/HST NETFILE, TELEFILE where eligible, or certified accounting software.
Pay or receive. Pay any amount owing to the Receiver General by the due date, or wait for the refund.
Record the filing. Post the payment or refund so the GST/HST payable and ITC accounts clear for the period.

How AcboBooks fills it in

In the Canadian edition of AcboBooks 0.2.1, the Sales Tax Liability report opens as the GST/HST Return worksheet for the dates you choose.

Line 101 (taxable plus zero-rated and exempt sales from invoices and sales receipts, less credit memos), line 103 GST/HST collected, line 105, line 106 ITCs from the GST/HST column on bills and cheques, line 108, and line 109 net tax.
Supporting figures: purchases carrying ITCs, and the GST/HST payable and unclaimed ITC balances at the end date.
Export to Excel/CSV. Vendors → Pay Sales Tax opens as File GST/HST Return to record the payment or refund.

What it leaves to you

Lines 104 and 107 adjustments, 110 instalments, 111 rebates and lines 205 and 405 are not calculated; enter them yourself. The worksheet is for the regular method, not the quick method.
AcboBooks does not file through NETFILE; type the figures into your CRA account.

Described as of AcboBooks 0.2.1. See GST/HST in AcboBooks

Questions

When is my GST/HST return due?

Monthly and quarterly filers: one month after the end of the period. Annual filers: 3 months after the fiscal year-end, except individuals with business income and a December 31 year-end, who file by June 15 but must pay by April 30.

Do I have to file my GST/HST return online?

Most registrants do, since January 1, 2024. You can file through the CRA's online business account, GST/HST NETFILE, TELEFILE where eligible, or certified software. Charities and certain financial institutions are exceptions.

What goes on line 101?

Your total sales and other revenue for the period, before GST/HST, including zero-rated and exempt sales. It is for information; the tax is calculated from lines 103 and 106.

Can I claim ITCs I missed in an earlier period?

Generally yes, on line 106 of a later return, within the time limit (usually four years for most small businesses). Keep the invoices.

Do I file a return if I had no sales?

Yes. File a nil return for every reporting period while you are registered.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the CRA and Service Canada or a tax professional before you file.