Written by Maryam Ajorloo, CPA · Reviewed by Behdad Karimi Dermeni, CPA
GST/HST NETFILE is the Canada Revenue Agency (CRA)'s free online service for filing your GST/HST return. You can use it through the standalone NETFILE form with your Business Number and 4-digit access code, or from inside your CRA account with no code at all. Filing takes a few minutes and you get a confirmation number right away. Paying is a separate step.
Filing GST/HST sounds like the kind of task that needs an accountant, a free afternoon, and a strong coffee. It does not. If your books are in order, you can file your GST/HST return through NETFILE and pay your balance online in about the time it takes that coffee to go cold.
This guide walks through the whole thing, start to finish: what NETFILE is, where to log in, how to find your access code, how to file your return step by step, and how to pay what you owe online for free. No paper, no lineups, no bank fees.
Tired of dreading sales tax season? ReInvestWealth calculates your GST/HST straight from your categorized transactions, so the return is ready before the deadline instead of after it. Start free for 30 days.
What is GST/HST NETFILE?
GST/HST NETFILE is the CRA's online form for sending in your GST/HST return directly, without mailing anything and without needing a CRA account. Most GST/HST registrants can use it, and it is completely free. You type in your figures, certify them, submit, and the CRA hands you a 6-digit confirmation number on the spot.
You can file more than the regular return through NETFILE:
Your regular GST/HST return (the one most small businesses file quarterly or annually).
The schedules that go with it, when your situation calls for one.
Common rebates, including Forms GST66, GST189, and GST190, so a new-housing or public-service-body rebate can travel with the return.
Two things NETFILE cannot do: file elections, and file for accounts administered by Revenu Québec. If your business is in Quebec, Revenu Québec handles your GST and your QST together, so you file both through its online services instead of the CRA form. The steps feel very similar, and the rest of this guide still applies to how the return works.
One practical detail that catches people: the NETFILE session expires after 35 minutes of inactivity, and nothing is saved if it does. Have your numbers ready before you start so you are not rebuilding a quarter of sales while the clock runs. (Think of it as the CRA's way of asking whether your books are actually up to date.)
File first, pay second: the rule that saves you money
Here is the one thing that trips people up: filing your GST/HST return and paying your balance are two separate steps. The CRA treats them independently. Submitting your return through NETFILE does not move any money, and paying does not file your return.
Why this matters: you can, and should, file on time even when you cannot pay the full amount yet. Filing on time avoids the late-filing penalty entirely, and you only carry interest on the balance. More on that below.
One quick note on names. This guide covers GST and HST, which you file with the CRA. Not sure which tax you actually charge? Our explainer on GST and HST differences breaks it down by province.
What you need before you file your GST/HST return
Gather these three things and the rest is mostly typing:
Your Business Number (BN) with the GST/HST program account, the 15-character version that looks like 123456789 RT0001. Our guide to the CRA Business Number and RT number explains the format if yours looks unfamiliar.
Your 4-digit GST/HST access code, if you are using the NETFILE form. Filing from inside your CRA account skips the code entirely.
Your reporting period dates (the "from" and "to" dates for the return you are filing).
Not registered yet? You generally only need to register and charge GST/HST once your taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters. If that is you, start with our guide to registering for GST/HST in Canada, then come back here to file.
How to get or change your GST/HST access code
The access code is a 4-digit personal security key. It authenticates you when you file outside a CRA account, so you need it for the NETFILE form, for filing through accounting software, and for TELEFILE. You do not need it inside your CRA account, through your bank, or on paper.
If you cannot find yours, you have three options:
Look in your CRA account. Since October 2025, your access code appears under your GST/HST details when you sign in and select your business account. This is the fastest route.
Change it online. If you have filed a GST/HST return for a period ending within the last 3 years, the CRA's GST/HST access code page lets you set a new code of your choosing.
Call the CRA. Business enquiries at 1-800-959-5525 will give you one if you have never received a filing package.
The code was originally printed on the filing package or personalized return the CRA mailed out (Form GST34-2 or GST34-3). If that envelope went the way of most envelopes, use one of the routes above rather than waiting for another one.
GST/HST NETFILE login: the two ways in
People search for a "GST/HST NETFILE login" and then cannot find one, because there is no NETFILE username and password. There are two doors, and both work:
The NETFILE form (no account needed). Go to the CRA's GST/HST NETFILE page, select Ready to file, and enter your Business Number, access code, and reporting period. This is the route if you have never set up a CRA account or simply want in and out.
Your CRA account (My Business Account). Sign in, choose your business account, select your GST/HST (RT) account, and click File a return. No access code required. This route also lets you see your balance, view past returns, and set up pre-authorized debit for the payment, so it is the better door if you file every quarter.
Either way you end up on the same return with the same line numbers, and either way you get a confirmation number the moment you submit. If you file through your accountant, they use the same two doors on your behalf through Represent a Client.
How to file your GST/HST return with NETFILE, step by step
GST/HST NETFILE is the fastest way for most small businesses to file. Here is the step-by-step.
Open the GST/HST NETFILE page. Go to the CRA's GST/HST NETFILE form and select Ready to file, or sign in to your CRA account and choose "File a return."
Enter your access details. Type in your Business Number, your 4-digit access code, and the reporting period dates. (Inside your CRA account, the period is already listed; just pick it.)
Report your sales. Enter your total revenue for the period (line 101).
Report the tax you collected. Enter the GST/HST you charged customers, plus any adjustments (line 105).
Claim your input tax credits. Enter the GST/HST you paid on business expenses, plus any adjustments (line 108). The form subtracts this from what you collected and shows your net tax (line 109), which is what you owe or get refunded.
Review, certify, and submit. Check the summary, tick the certification box, and submit the return.
Save your confirmation number. The CRA gives you a 6-digit confirmation number. Keep it as your proof of filing.
The GST/HST return line by line
The NETFILE form only asks for a handful of lines, and once you know what each one wants, the return stops looking like a puzzle:
Line 101: your total sales and other revenue for the period, before tax.
Line 105: the total GST/HST you collected or that became collectible, including any adjustments.
Line 108: your total input tax credits (the GST/HST you paid on business purchases), including any adjustments.
Line 109: your net tax. The form calculates it: line 105 minus line 108.
Line 110: any instalments or other amounts you already paid toward this period.
Line 111: any rebates you are claiming on the same return.
Line 113: your balance. A positive number means you owe it; a negative number means the CRA owes you a refund.
Need to check the tax on a single invoice or figure out what you should have collected? Our free GST/HST Calculator does the arithmetic by province in one step.
This is exactly what ReInvestWealth's sales tax filing is built for. It pulls the numbers straight from your books, so you are not reverse-engineering a quarter of sales in a spreadsheet the night before. ReInvestWealth is also CRA-certified for GST/HST e-filing, which means you can e-file your return directly in a few clicks instead of copying figures into the CRA form by hand. That gap matters when you are comparing software, because some tools calculate the return and still leave the filing to you; our Xero alternative in Canada comparison walks through where that line falls.
Other ways to file your GST/HST return
First, the rule that changed the whole list: for reporting periods beginning in 2024 or later, GST/HST registrants must file electronically. Charities and selected listed financial institutions are exempt; everyone else who mails a paper return pays a penalty of $100 the first time and $250 for each return after that. So "other ways" now means other electronic ways:
ReInvestWealth: file your GST/HST return electronically straight from your books. ReInvestWealth is CRA-certified for GST/HST e-filing, so it pulls your sales and input tax credits from your categorized transactions and submits the return for you, no manual data entry and no copying figures into the CRA form. See how sales tax filing works.
Your CRA account: sign in and file from your dashboard, no access code needed. Best if you want your balance, past returns, and payment set-up in one place.
GST/HST NETFILE form: the standalone online form above, using your access code.
GST/HST Internet File Transfer: uploads a return prepared in compatible accounting software, using your access code.
Your financial institution: some Canadian banks let you file and pay together through their tax filing service.
GST/HST TELEFILE: file by phone with your access code, for returns that qualify.
By mail: still technically possible, but unless you are a charity or a listed financial institution it comes with the penalty above, and it is the slowest and easiest to misplace.
How to pay your GST/HST online for free
Once your return is filed and you have a balance owing, you pay separately. The CRA's My Payment service lets you pay straight from your business bank account with a Visa Debit or Debit Mastercard card, and the CRA charges no fee for it. (Interac Debit used to work here too; the CRA removed it from My Payment in September 2024, so if your card only carries the Interac logo, use online banking instead.) Here is how.
Open CRA's My Payment service and choose to start a payment.
Select the payment type: pick GST/HST.
Choose the payment allocation: select the option that matches your filing (for example, an amount owing on a filed return).
Enter your payment details: your Business Number, the reporting period, and the amount.
Review the details to confirm everything matches the return you just filed.
Proceed to your bank and complete the payment with your Visa Debit or Debit Mastercard. Save the confirmation.
Other ways to pay your GST/HST
If My Payment is not your preference, you can also pay GST or HST online through:
Online banking: add the CRA's GST/HST payment as a payee (banks label it slightly differently, usually something like "CRA (Revenue) GST/HST") and use your 15-character Business Number as the account number.
Pre-authorized debit: set it up inside your CRA account, or right after you file through NETFILE, so the CRA pulls the amount on a date you choose.
Credit card, PayPal, or Interac e-Transfer: available through a third-party service provider, usually with a processing fee. The CRA itself does not take credit cards.
In person: pay at your financial institution with a remittance voucher, or at a Canada Post outlet.
GST/HST filing and payment deadlines
Your deadline depends on how often you file, which the CRA sets based on your revenue:
Monthly and quarterly filers: file and pay within one month after the end of your reporting period.
Annual filers (most small businesses): file and pay within three months after your fiscal year-end.
Annual filers who are individuals with a December 31 year-end and business income: your return is due June 15, but any balance owing is still due April 30.
When a due date lands on a weekend or public holiday, the CRA counts the payment as on time if it arrives the next business day.
GST/HST is just one of the dates to track. See the full rundown of small business tax deadlines in Canada, including corporate T2, self-employed, payroll, and RRSP dates.
What happens if you file or pay late
This is the part people fear, so let us take the scary out of it. If you have a balance owing and file late, the CRA charges a penalty of 1% of the amount owing, plus 0.25% of that amount for each full month the return is late, up to 12 months. Interest accrues on the unpaid balance separately. The CRA's GST/HST filing penalties page has the full formula.
Two pieces of good news. First, there is no late-filing penalty at all if you owe $0 or the CRA owes you a refund (though a late refund return still delays your money). Second, the penalty is easy to avoid: file on time even if you cannot pay in full. A return filed on time with an unpaid balance skips the late-filing penalty, and you only carry interest until you settle up. Filing is the deadline that actually bites, so never skip it just because the money is not there yet.
Staying organized year-round is the real fix. Clean books mean your sales and input tax credits are ready whenever a deadline arrives, which also keeps you calm if the CRA ever asks questions. (For the bigger picture on records, see how far back the CRA can audit your business.)
Make GST/HST filing the easy part of running your business
Most of the stress around GST/HST is not the filing itself. NETFILE takes minutes. The stress is realizing on deadline day that your books are a mess and you have no idea what you collected or what you can claim back.
That is the problem ReInvestWealth solves. Connect your bank, let the AI Bookkeeper categorize your transactions, and your sales tax totals build themselves as the quarter goes. When it is time to file, the numbers are already sitting there, CPA-level clean and ready to submit. Built by CPAs, made for smart and busy entrepreneurs who would rather grow the business than babysit a spreadsheet.
Frequently asked questions
What is GST/HST NETFILE?
GST/HST NETFILE is the Canada Revenue Agency's free online service for filing GST/HST returns and eligible rebates directly. You can use the standalone form with your Business Number and 4-digit access code, or file from inside your CRA account without a code. You receive a 6-digit confirmation number as soon as you submit.
Is GST/HST NETFILE free to use?
Yes. Filing through the CRA's GST/HST NETFILE service is completely free, and paying through My Payment with a Visa Debit or Debit Mastercard card carries no CRA fee. Your bank may have its own transaction limits, so check those before a large payment.
Where do I find my GST/HST NETFILE access code?
Sign in to your CRA account and look under your GST/HST details, where the code has been shown since October 2025. You can also change it online if you filed a return in the last 3 years, or call CRA business enquiries at 1-800-959-5525. It was originally printed on the filing package the CRA mailed you.
Do I need a CRA account to use GST/HST NETFILE?
No. The NETFILE form works without an account as long as you have your Business Number, access code, and reporting period dates. A CRA account (My Business Account) is optional, but it lets you file without a code, see your balance, and set up pre-authorized debit.
What do I need to file my GST/HST return online?
Three things: your 15-character Business Number with the GST/HST program account, your 4-digit access code (or your CRA account sign-in), and your reporting period dates.
How do I pay my GST/HST after filing?
Filing and paying are separate. After you file, pay through CRA My Payment with Visa Debit or Debit Mastercard, through your online banking bill payment, by pre-authorized debit in your CRA account, or through a third-party credit card provider for a fee.
What is the deadline to file and pay GST/HST?
Monthly and quarterly filers have one month after the reporting period ends. Most annual filers have three months after their fiscal year-end. Individuals who file annually with a December 31 year-end file by June 15, with any balance owing due April 30.
What happens if I file my GST/HST return late?
If you owe a balance, the CRA charges a penalty of 1% of the amount owing plus 0.25% per full month late, up to 12 months, plus interest. There is no late-filing penalty if you owe nothing or are due a refund. Filing on time, even without payment, avoids the penalty.
Connect your bank, let the AI Bookkeeper categorize your transactions, and watch your GST/HST return fill itself in. CPA-level clean books, 30 days free. Get started for free.
A note from our CPAs: This guide is educational and covers the general rules for Canadian small businesses that file GST/HST with the CRA. Tax situations vary, so for advice on your specific circumstances, talk to your accountant. (If they use ReInvestWealth, they will already have clean books to work from.)
Written by Maryam Ajorloo, CPA
Maryam Ajorloo is the co-founder of ReInvestWealth and a CPA who specializes in small business tax, sales tax, and everyday bookkeeping. She helps entrepreneurs keep clean, audit-ready books and make sense of write-offs, filing deadlines, and the numbers behind their business. Read more · Connect on LinkedIn
Reviewed by Behdad Karimi Dermeni, CPA
Co-founder of ReInvestWealth and a founding community builder at Stripe. Behdad built ReInvestWealth to give smart, busy entrepreneurs CPA-level accounting without the CPA-level price tag. Read more · Connect on LinkedIn
