GST HST Flashcards
1
Q
Filing due date for GST HST return
A
The due date is determined by reporting period.
- Monthly - Filing and payment due date is 1 month after the end of reporting period (I.e. Reporting period 7/31, Filing and Pmt due date is 8/31)
- Quarterly - Filing and payment due date is 1 month after the end of reporting period (I.e. Reporting period 7/31, Filing and Pmt due date is 8/31)
- Annually – (except for individuals with a 12/31 fiscal year-end and business income for income tax purposes) - 3 months after FY end (i.e. Reporting period 8/31, Filing and PMT due date is 11/30)
- Annually – (individuals with a 12/31 FY end and business income for income tax purposes) - Filing due date 6/15, PMT due 4/30.
