GST62 is the non-personalized GST/HST return. Unlike a personalized GST34-2 package, it does not arrive pre-filled for a specific registrant and reporting period. It may be relevant when an appropriate paper return is needed; it does not itself grant an exemption from mandatory electronic filing. CRA: form order list
When do you need Form GST62?
If you normally file by mail, the CRA will automatically mail you a personalized Form GST34-2 return package. Use GST62, the blank version of the same Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return, when you need a paper return but don’t have that personalized GST34-2 on hand. Request it online through My Business Account or Represent a Client, through CRA’s online forms-ordering service, or by phone. Filing on paper does not exempt most registrants from mandatory electronic filing — only charities, selected listed financial institutions and registrants with an approved exemption can file by mail without penalty — and a regular registrant’s GST62 return generally follows the usual GST/HST filing deadlines for its reporting period.
Where to get GST62
CRA lists GST62 through My Business Account, Represent a Client, and its online forms-ordering service. CRA’s paper-filing page also offers an online GST62 request or phone contact. CRA says a blank return cannot be downloaded outside the online CRA account. A separate downloadable working copy is for calculating figures and must not be mailed as the return. CRA: request a GST/HST return
Complete and submit the correct return
If paper filing is appropriate for your situation, use the form CRA provides and identify the account and period that it covers.
What to fill in on GST62:
- Your business number
- Your company name
- The reporting period, from and to, and its due date
- Line 101 for total sales and other revenue, then lines 103–115 for the tax collected, input tax credits, adjustments and net tax — see the line-by-line GST/HST working copy guide for what goes on each line
Sign the return and send it to the address printed on it; keep the records that support the return. If payment is due, follow CRA’s payment instructions for paper returns, or see CRA’s other payment methods for the correct period; Form RC158, Remittance Voucher – Payment on Filing is for remitting after you file electronically. The CRA’s regular-method instructions explain the return lines.
For periods beginning on or after January 1, 2024, most GST/HST registrants must file electronically. Charities and selected listed financial institutions are excepted, and CRA considers exemption requests case by case. Paper nil returns, refund claims and returns offset by a rebate or refund cannot be filed at a financial institution. CRA: paper filing
Some non-registrants have specialized real-property reporting obligations and may need a different form, such as Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances, instead of a regular GST62 return. CRA lists other specialized returns for particular situations. CRA: return types