GST34 is the CRA's paper GST/HST return, Form GST34-2, Goods and Services Tax/Harmonized Sales Tax Return for Registrants. Each one is personalized with your business number, reporting period and due date, so you can't download a blank one. Most registrants now have to file electronically, and only charities, selected listed financial institutions and businesses with an approved exemption can mail a GST34-2 without a penalty.
Everything below comes from the CRA's GST/HST filing pages and its GST/HST Return Working Copy, as of October 2026.
Who can still file on paper
The CRA says that if your GST/HST reporting period begins in 2024 or later, you must file electronically, except charities and selected listed financial institutions. If you mail a return anyway, it charges a penalty. If you can't file electronically and you're not in either group, you can write to the CRA explaining why and ask for an exemption; those are granted case by case.
That's the insight most guides miss: the GST34-2 still exists and still arrives in the post for some filers, but for most small businesses, mailing it's now the thing that triggers a penalty.
What comes in the GST34-2 package
- An information sheet with your reporting periods and due dates.
- An access code for filing electronically outside your CRA account.
- Remittance vouchers for payments at your financial institution.
If you normally file by mail, the CRA posts this package automatically. To ask for a paper return, you can request a GST62 online or phone the CRA. The working copy on the CRA site is for your records only; it says not to mail it.
The lines on the return
| Line | What it holds |
|---|---|
| 101 | Total sales and other revenue, without provincial sales tax, GST or HST (quick method users include the GST/HST) |
| 103 | GST and HST collected or collectible in the period |
| 104 | Adjustments added to net tax, such as GST/HST recovered on a bad debt |
| 105 | Total of lines 103 and 104 |
| 106 | Input tax credits for the period, plus eligible unclaimed ITCs from earlier periods |
| 107 | Adjustments deducted, such as GST/HST included in a bad debt |
| 108 | Total of lines 106 and 107 |
| 109 | Net tax: line 105 minus line 108 |
| 110 to 113 C | Instalments, rebates, real property and self-assessed tax, then the balance |
| 114 or 115 | Refund claimed, or payment enclosed |
When it's due
| Reporting period | Filing and payment deadline |
|---|---|
| Monthly or quarterly | 1 month after the end of the period |
| Annual (most businesses) | 3 months after your fiscal year-end |
| Annual sole proprietor, December 31 year-end, with business income | Payment April 30, filing June 15 |
The CRA's own examples: a monthly period ending July 31 is due August 31, and a quarter ending March 31 is due April 30. If the due date falls on a weekend or a public holiday the CRA recognizes, the return is on time if it arrives the next business day. The paper GST34-2 prints the due date at the top.
Paying and changing your period
Filing electronically doesn't stop you paying: the CRA says you can file online even if you have an amount owing, then pay through any of its payment methods. The remittance vouchers in the GST34-2 package are for paying at your financial institution. Line 115 is where a paper return shows a payment enclosed; line 114 shows a refund claimed if line 113 C comes out negative.
The CRA assigns a default reporting period based on revenue, but you may be able to change it if you want to file more often. That's done by signing in to your CRA account. Whichever period you're on, the deadline rules above apply to each one.
Nil returns still count
Once you're registered you must file for every reporting period, even if you had no sales, no net tax to remit, or you're closing the account and filing a final return. A return with nothing to report is a nil return, and missing one can still bring penalties and interest.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Filing on paper, step by step
- Fill in the working copy first to do the arithmetic.
- Copy your business number, reporting period and the highlighted line amounts onto your personalized GST34-2.
- Mail it to the address printed on the return, or take it to a participating financial institution.
- You can't file at a financial institution if you're claiming a refund, filing a nil return or offsetting the amount owing with a rebate or refund. Those go by mail.
The electronic options instead
The CRA lists six ways to file: your CRA account, the NETFILE form, a financial institution, third-party software, phone through TELEFILE, and mail. All but mail meet the electronic filing requirement. Your CRA account is the only electronic route that doesn't need the GST/HST access code, which is why the code on the GST34-2 package matters even if you never post the form. If you haven't set up access yet, My Business Account is where your due dates and reporting periods are shown. And some filers still need the post for extras: if you claim a rebate on your return and can't file the rebate form electronically, you file the return online and mail the rebate application no later than the day you file.
The verdict
Treat the GST34-2 as a worksheet with your access code on it, not as the way you file. Unless you're a charity, a selected listed financial institution or you hold an exemption, file the same figures electronically and keep the paper for your records. If you're not registered yet, start with GST/HST registration.
Frequently asked questions
What is a GST34 form?
Form GST34-2 is the CRA's personalized paper GST/HST return for registrants, showing your business number, reporting period and due date.
Can I still mail a GST34-2 return?
Only charities, selected listed financial institutions and registrants with an approved exemption can file by mail without a penalty. Most registrants must file electronically.
Can I download a blank GST34-2?
No. Each return is personalized, so you can't download a blank one outside your online CRA account. You can download a working copy for your records.
When is a quarterly GST/HST return due?
1 month after the end of the reporting period, so a quarter ending March 31 is due April 30.
Do I file a GST34 if I had no sales?
Yes. You must file for every reporting period even with no business activity; that's called a nil return.
