Written by Maryam Ajorloo, CPA · Reviewed by Behdad Karimi Dermeni, CPA
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 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 you need before you log in, how to file your return through the Canada Revenue Agency (CRA) GST/HST NETFILE service, and how to pay what you owe online for free. No paper, no lineups, no bank fees.
Short version: to file and pay GST/HST online, sign in to CRA's GST/HST NETFILE service or your CRA My Business Account, enter your total sales, the tax you collected, and your input tax credits, then submit to get a confirmation number. You then pay separately through My Payment, online banking, or pre-authorized debit.
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 your free trial.
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 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. If you do business in Quebec, your QST is filed separately with Revenu Québec, though the steps feel similar. 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.
Your 4-digit access code. The CRA mails this to registrants, and you can also find or change it on the GST/HST NETFILE page. If you file through My Business Account, you sign in instead and do not need a separate code.
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 file your GST/HST return online with CRA NETFILE
GST/HST NETFILE is the CRA's free online filing service, and for most small businesses it is the fastest way to file. Here is the step-by-step.
Open the GST/HST NETFILE page. Go to the CRA's GST/HST NETFILE form, or sign in to My Business 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.
Report your sales. Enter your total revenue for the period (line 101).
Report the tax you collected. Enter the GST/HST you charged customers (line 105).
Claim your input tax credits. Enter the GST/HST you paid on business expenses (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.
A small but real warning: the NETFILE session times out after 35 minutes of inactivity, and nothing is saved if it does. Have your numbers ready before you start so you are not rebuilding your sales figures while the clock runs.
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 just a few clicks, in a fraction of the time, instead of copying figures into the CRA form by hand.
Other ways to file your GST/HST return
NETFILE suits most people, but you have options:
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.
My Business Account: sign in to the CRA portal and file from your dashboard. Best if you manage several accounts in one place.
GST/HST NETFILE form: the standalone online form above, using your access code.
GST/HST Internet File Transfer (GIFT): uploads a return directly from compatible accounting software.
GST/HST TELEFILE: file by phone if you are eligible.
By mail: paper returns are still accepted, but they are 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. CRA's My Payment service lets you pay straight from your business bank account using Interac Online or Visa Debit, with no third-party fee. 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 through Interac Online or Visa Debit. Save the confirmation.
Other ways to pay your GST/HST
If My Payment is not your preference, you can also pay HST online through:
Online banking: add "CRA (Revenue) GST/HST" as a payee and use your 15-character Business Number as the account number.
Pre-authorized debit: set it up inside My Business Account so the CRA pulls the amount on a date you choose.
Credit card or PayPal: available through a third-party provider, usually with a processing fee.
In person: pay at your financial institution with a remittance voucher.
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.
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 good news is how easy it is to avoid the penalty: file on time even if you cannot pay in full. A return filed on time with an unpaid balance still 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. It 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
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 Interac Online or Visa Debit carries no third-party fee.
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 My Business 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, online banking bill payment, pre-authorized debit in My Business Account, or a third-party credit card provider.
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. 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, a free trial, and no credit card required. Get started for free.
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
