GST/HST Filing Deadlines by Reporting Period: Monthly, Quarterly, Annual
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GST/HST deadlines follow the reporting period: monthly and quarterly filers must file and pay within one month after the period ends. Most annual filers file and pay within three months of fiscal year-end — except self-employed individuals with a December 31 year-end, who file by June 15 while payment is still due April 30.
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The three reporting cadences and the thresholds that assign them
The CRA assigns a default reporting period based on annual taxable supplies, and registrants can elect a more frequent one. Registration itself becomes mandatory once worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters.
One month after period-end: monthly and quarterly
Both the return and the payment are due one month after the reporting period closes. A quarter ending March 31 is due April 30; a month ending July 31 is due August 31.
The annual filer rules and the June 15 exception
Most annual filers file and pay three months after fiscal year-end. The exception is annual filers who are individuals with business income and a December 31 year-end: they file by June 15 but must pay by April 30 — the same split that applies to their T1.
Instalments for annual filers
Annual filers with $3,000 or more of net tax generally pay quarterly GST/HST instalments through the year and settle the balance on filing. It is a separate stream of dates that many firms overlook entirely.
Electing a different period
A registrant can elect a more frequent reporting period than the CRA assigned. Refund-position businesses often elect monthly to accelerate cash — which is a service recommendation, not just a compliance detail.
A firm's problem: sixty clients, three cadences
Individually every rule is simple. Collectively, three cadences across sixty clients produces a continuous stream of one-month deadlines that nobody can hold in their head. The cadence has to live on the client record and generate the dates.
Frequently asked questions
When is a quarterly GST/HST return due?
One month after the end of the reporting period, for both the return and the payment. A quarter ending March 31 is due April 30. Monthly filers follow the same one-month rule.
When is an annual GST/HST return due?
Three months after fiscal year-end for most annual filers. Annual filers who are individuals with business income and a December 31 year-end are the exception: they file by June 15 but must pay any balance by April 30.
When must a business register for GST/HST?
Once worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters, registration is mandatory. Below that threshold a business is a small supplier and may register voluntarily to claim input tax credits.
Can a client change its GST/HST reporting period?
Yes — a registrant may elect a more frequent reporting period than the CRA assigned. Businesses in a persistent refund position often elect monthly filing to accelerate cash flow rather than waiting for an annual return.
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