GST34 is the CRA GST/HST return for registrants. Its personalized paper version is GST34-2, officially the Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants; GST34-3 is the personalized electronic-filing information package. Most registrants now file electronically and do not need a paper form, and there is no blank GST34 return to download. CRA: which return to use
What is on the GST34 return
The return reports a small set of totals for the period, then nets them to a result:
- Line 101 — total sales and other revenue, including zero-rated and exempt supplies.
- Line 103 — GST/HST you collected or that became collectible.
- Line 106 — eligible input tax credits (ITCs) on business purchases.
- Line 109 — net tax: 103 (plus any adjustments on 104) minus 106 (plus any adjustments on 107).
- Line 114 or 115 — the resulting refund or amount owing, after any instalments or rebates on 110–112.
For the full line-by-line walkthrough and a worked example, see the GST working copy guide; this page does not repeat that table.
How to get a GST34-2 return or 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
Can I download a GST34 PDF or fillable form?
No personalized GST34-2 or GST34-3 is available as a download — CRA mails or issues those directly to the account. The only document you can download yourself is the working copy, a calculation worksheet you keep for your records and never mail in as the return. If you specifically need a paper, non-personalized return, that is GST62, requested through CRA, not a GST34 PDF.
| Document | What it is | How you get it | Can you file or mail it? |
|---|---|---|---|
| GST34-2 | Personalized paper GST/HST return | Mailed automatically by CRA to paper filers | Yes |
| GST34-3 | Personalized electronic-filing information | Issued by CRA with the account | No — used to file online, not mailed |
| GST62 | Non-personalized return | Requested online or by phone through CRA | Yes, where paper filing is allowed |
| Working copy | CRA worksheet for calculating the return | Downloaded from canada.ca | No — keep it for your records |
How to file and pay a GST34 return
- 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.
- File using GST/HST NETFILE or another electronic method where required, or a permitted paper route; keep the confirmation or a copy.
- If the period had no sales or tax to report, confirm whether it qualifies as a nil return before filing zeros.
- Pay any balance separately by the payment deadline using a CRA-supported method.
- If you find an error after filing, use the return adjustment process rather than filing a second return for the period.
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.