GST34-2 is the personalized GST/HST return for a registrant. It identifies the account and period. GST34-3 is the personalized electronic-filing information package. Most registrants now file electronically and do not need a paper form. CRA: which return to use
How to get the return or prepare to file online
If you normally file by mail, CRA sends a personalized GST34-2 package with the reporting periods, due dates, an electronic access code and remittance vouchers. If you need another paper form, CRA’s paper-filing page gives an online GST62 request and a phone contact. A blank return cannot be downloaded outside your online CRA account. The downloadable working copy helps calculate the return but must not be mailed as the return. CRA: get a return form
Before submitting
- Match the RT account, reporting-period dates and deadline to the return.
- Reconcile sales, tax collected or collectible, eligible ITCs, adjustments and any instalments or rebates.
- Submit the return using an available electronic method, or a permitted paper route; keep the confirmation or a copy.
- Pay any balance separately by the payment deadline using a CRA-supported method.
For periods beginning on or after January 1, 2024, electronic filing is required for most registrants. Charities and selected listed financial institutions are excepted, and CRA can grant an exemption case by case. A paper package alone does not establish that you are exempt. CRA: electronic filing requirements
GST62 is the non-personalized return; it is not an automatic substitute for an electronic-filing obligation. See CRA’s form-order list for the current ordering channels.