GST/HST NETFILE: How to File and Pay Your GST/HST Return

Short answer: You file a GST/HST return online with GST/HST NETFILE or inside My Business Account; for reporting periods beginning in 2024 or later, almost every registrant must file electronically. Report your sales on line 101, the GST/HST you charged on line 103 and your input tax credits on line 106; the form then works out your net tax on line 109. Monthly and quarterly returns are due one month after the period ends, annual returns three months after year-end — or April 30 to pay and June 15 to file for most sole proprietors.

This guide follows the Canada Revenue Agency’s (CRA) current rules for the GST/HST returns you file in 2026, for sole proprietors, freelancers and contractors who are already registered. If you are not, start with how to register for GST/HST; if you are unsure what you should have charged in the first place, how to calculate GST/HST comes before any of this. Quebec registrants usually deal with Revenu Québec rather than the CRA, covered in Quebec sales tax for contractors. Every other Canada guide is on the Canada hub.

What do you need before you file a GST/HST return?

You need your business number, the exact start and end dates of the reporting period, and a handful of totals from your books — plus an access code only if you use the stand-alone NETFILE form.

The CRA’s NETFILE “before you start” page asks first for your business number (BN) with its GST/HST account, written like 12345 6789 RT0001, and the reporting period “from” and “to” dates exactly as the CRA has them. The return itself then needs:

• Your sales and other revenue for the period, before tax.
• The GST/HST you charged, including tax on invoices the client has not paid yet.
• The GST/HST you paid on business purchases, to claim back as input tax credits (ITCs).
• Any instalments already paid toward the period, if you are an annual filer who pays them.

Pull these from your invoices and receipts, not your bank balance: deposits mix tax with fees, refunds and personal transfers.

Should you file with GST/HST NETFILE or My Business Account?

Both are electronic filing and both are accepted; the practical difference is whether you need an access code.

Filing method	Where you file	Access code needed?
My Business Account (or Represent a Client, for your accountant)	CRA sign-in portal	No
GST/HST NETFILE form	Stand-alone online form	Yes, 4 digits
GST/HST Internet File Transfer	From third-party accounting software	Yes
GST/HST TELEFILE	By phone	Yes
Participating Canadian financial institution	Through your bank	No

The split comes from the CRA’s how to file page. If you file through “File a return” in your CRA account, you skip the access code entirely. If you prefer the stand-alone form, get your access code before the deadline week, not during it.

Either way, the form ends with a 6-digit confirmation number, meaning the CRA has accepted the return for processing. Keep it with the period dates as your proof of filing.

What goes on lines 101, 103, 106 and 109?

Line 101 is your revenue, line 103 is the tax you charged, line 106 is the tax you paid on business inputs, and line 109 is the difference you owe or get back.

Line	What you enter
101	Total sales and other revenue for the period, including zero-rated and exempt supplies. Leave out GST/HST, provincial sales tax and anything reported on an earlier return.
103	All GST/HST collected or collectible in the period, on paid and unpaid invoices alike
104	Adjustments that add to the tax you owe
105	Lines 103 + 104
106	Input tax credits: GST/HST paid or payable on purchases used in your commercial activities
107	Adjustments that reduce the tax you owe
108	Lines 106 + 107
109	Net tax: line 105 minus line 108 (calculated for you in NETFILE)
110	Instalments and other annual filer payments already made
111	Rebates, only where the rebate form says to claim them here
113 A–C	The balance after those credits
114 / 115	Refund claimed (if negative) or payment owing (if positive)

The definitions come from the CRA’s instructions for preparing a GST/HST return. Two of them trip people up. Line 103 counts tax collectible, so an invoice you issued on September 28 belongs in the July–September quarter even if the client pays in October. Line 106 only takes the business share of an expense: the tax on a phone bill that is half personal is only half claimable. Each claim needs a supplier invoice or receipt that meets the CRA’s documentary requirements, which is why keeping receipts is not optional.

Worked example. A renovation contractor files quarterly. For July 1 to September 30, 2026 the invoices total $24,000 before tax and show $3,120 of HST. Receipts for materials and fuel show $640 of HST paid.

• Line 101: $24,000
• Line 103: $3,120 → line 105: $3,120
• Line 106: $640 → line 108: $640
• Line 109: $3,120 − $640 = $2,480
• Nothing on lines 110 or 111, so line 115 shows a payment of $2,480.

When is your GST/HST return due?

Monthly and quarterly returns are due one month after the period ends; annual returns are due three months after your fiscal year-end, with a later date for most sole proprietors.

Annual taxable supplies	Assigned reporting period	Options	Filing and payment deadline
$1,500,000 or less	Annual	Quarterly or monthly	3 months after fiscal year-end
Over $1,500,000 up to $6,000,000	Quarterly	Monthly	1 month after the period ends
Over $6,000,000	Monthly	None	1 month after the period ends

The thresholds are in the CRA’s reporting requirements and deadlines. The exception that matters to most readers: if you are an individual with business income and a December 31 fiscal year-end, your annual return is due June 15 and the payment April 30. For the 2026 year that means paying by April 30, 2027 and filing by June 15, 2027. A due date on a weekend or CRA-recognized holiday moves to the next business day. All the dates side by side are in the self-employed tax deadline guide.

Annual filers can also be asked to pay GST/HST instalments during the year. Those payments go on line 110 when you file, so the return only collects what is left.

How do you pay the GST/HST you owe?

Pay electronically by the payment deadline, through your CRA account, a pre-authorized debit or your bank’s bill payment.

• Pre-authorized debit (PAD). In My Business Account choose “Pre-authorized debit” under Make payments, then “Create new agreement.” The first payment date must be at least five business days after you create the agreement, so set it up early. You can also pay a balance by PAD when filing through GST/HST NETFILE, or from the CRA BizApp. See pay by pre-authorized debit.
• Online banking. From a business bank account, add the CRA as a payee using its GST/HST payment option, listed as something like “Federal – GST/HST Payment.”
• Other options are listed on the CRA’s make a payment page.

Filing and paying are separate: a return filed on time without the payment still counts as filed, so you avoid the late-filing penalty, but interest runs on the unpaid balance until it is cleared.

Do you have to file a nil GST/HST return?

Yes. A registrant must file a return for every reporting period, even with no sales, no purchases and nothing to remit.

A nil return is simply the same return with zeros on every line. The CRA asks you to fill in the zeros rather than leave lines blank. Skip it and you can get a failure-to-file notice, refunds for other periods can be held back, and a penalty can apply. Quiet quarters are exactly when this gets forgotten, so put every period’s due date in your calendar the day you register.

If the business has stopped for good, closing the GST/HST account is a separate request to the CRA. Until you make it, returns keep coming due.

What happens if you file late or on paper?

Filing late with a balance owing costs a penalty plus interest, and filing on paper when you are required to file electronically costs a flat penalty of its own.

The GST/HST filing penalty is 1% of the amount owing, plus 25% of that 1% for each complete month the return is late, up to 12 months. On the $2,480 example above, filed three full months late: $24.80 + ($6.20 × 3) = $43.40, before interest.

Electronic filing is mandatory for reporting periods that begin in 2024 or later, except for charities and selected listed financial institutions. A registrant who files on paper anyway faces a $100 penalty for the first return and $250 for each one after, even on a nil or refund return.

…and where does Keel fit?

The return is a few numbers; the work is the records behind them. Keel: Invoice Maker & Receipts, an iPhone app by Ilura Technology, keeps that record: invoices sent as PDFs and receipts and expenses captured as you go, each kept under its job. Your line 101 and 103 totals start from those invoices, your line 106 claims from those receipts.

Be clear about what it does not do. Keel does not file GST/HST returns, does not connect to the CRA and does not calculate the tax you owe for any province: you or your accountant still prepare and file the return. Records stay on your iPhone, with no account, no bank connection and no cloud sync, and the App Store privacy label reads “Data Not Collected.” Keel is free with no invoice limit (free invoices carry a small “Made with Keel” footer); Keel Lifetime is a one-time purchase ($249.99 USD, local price on the App Store) that adds accountant-ready exports and advanced reports, custom branding, a signature and premium templates. Keel: Invoice Maker & Receipts on the App Store.

Frequently asked questions

What is GST/HST NETFILE? GST/HST NETFILE is the CRA’s online service for sending a GST/HST return over the internet instead of on paper. You can reach it as a stand-alone form, which needs your business number, the period dates and a 4-digit access code, or through “File a return” in My Business Account, which does not need the code.

Do I need an access code to file my GST/HST return? Only for some methods. You need the 4-digit access code for the stand-alone NETFILE form, GST/HST TELEFILE and filing from accounting software through Internet File Transfer. You do not need it when you file inside My Business Account, when an accountant files through Represent a Client, or when you file through a participating Canadian financial institution.

Can I still file a GST/HST return on paper? For most registrants, no. For reporting periods that begin in 2024 or later, every GST/HST registrant must file electronically except charities and selected listed financial institutions. Filing on paper when you are required to file electronically brings a $100 penalty for the first return and $250 for each later one, even if the return is nil or claims a refund.

How do I pay GST/HST online? Use a pre-authorized debit set up in My Business Account, through GST/HST NETFILE or in the CRA BizApp, or a bill payment from your business bank account with the CRA’s GST/HST payment option as the payee. A pre-authorized debit needs at least five business days between creating the agreement and the first payment date, so do not leave it to the due date.

How do I know the CRA received my GST/HST return? When the return goes through, NETFILE shows a 6-digit confirmation number, which means the CRA has accepted it for processing. Keep that number with the period dates and a copy of the figures you entered. If a failure-to-file notice ever arrives for that period, the confirmation number is your proof that you filed on time.

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This article is general information, not tax advice. Consult a qualified accountant or tax professional.