Rates and deadlines
When Your GST/HST Return Is Due
One monthafter the end of each monthly or quarterly reporting period, for both the return and the payment. Annual filers have three months.
Sources checked October 20263 min read
Key points
- Monthly and quarterly filers: return and payment one month after the period ends
- Annual filers: three months after the fiscal year end
- Sole proprietors with a December year end: pay by April 30, 2027, file by June 15, 2027
- Late filing penalty: 1% of the amount owing plus a quarter of that for each month, up to 12 months
Due dates by reporting period
Your reporting period is assigned when you register, based mainly on your sales, and you can ask to file more often. A return is due for every period, including a nil return when there is nothing to remit and nothing to claim.
| Filer | Return due | Payment due |
|---|---|---|
| Monthly | One month after the month ends | Same day |
| Quarterly | One month after the quarter ends | Same day |
| Annual | Three months after the fiscal year end | Same day |
| Annual, individual with business income and a December 31 year end | June 15, 2027 | April 30, 2027 |
Annual filers and instalments
An annual filer may also have to pay quarterly instalments during the year, each due one month after the end of a fiscal quarter, with the return at the end squaring up the difference. The instalment schedule is in your CRA business account.
The penalty for filing late
A late return that shows an amount owing is charged 1% of that amount, plus a quarter of that 1% for each complete month it is late, for up to 12 months. On $4,000 owing and 4 months late, that is $80, with interest on top.
Ignore a demand to file and there is a further $250 penalty. A late return that shows a refund carries no penalty, but the refund waits until the return arrives.
Quick answers
When is a quarterly GST return due?
One month after the quarter ends. A quarter ending March 31 is due April 30.
When is an annual GST return due for a sole proprietor?
With a December 31 year end, the payment is due April 30, 2027 and the return June 15, 2027.
Do I file if I have no sales?
Yes. A return is due for every reporting period while you are registered, even when it is nil.
Related pages
Official sources
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Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.