Prepare and File a GST/HST Return

The GST/HST return summarises the tax your client collected on sales (Line 103) and the input tax credits they can claim on purchases (Line 106). The net tax (Line 109) is either remitted to CRA or refunded, depending on whether collections exceed credits.

In Kuberan Books the return is prepared from the HST/GST Report under Reports. Kuberan populates the CRA GST34 lines automatically from categorised transactions — your job is to review, verify, and file.

File the return in CRA My Business Account, not in Kuberan

Kuberan helps you prepare and verify the GST/HST return and posts the filing journal entry, but the actual submission is done through CRA My Business Account or GST/HST NETFILE. After you file with CRA, record the filing in Kuberan.

Before you start

Confirm that:

• All transactions for the period are categorised with correct tax rates
• All bank accounts are reconciled for the period
• The period is not yet locked (you may need to make adjustments)
• The client’s Filing Frequency is set correctly in the Tax Center (Kuberan validates that the report period matches the declared frequency when you file)

Step 1 — Open the HST/GST Report

Inside the client’s Books, go to Reports and open the HST/GST Report (under the Tax category). Set the date range to the filing period you are preparing (for example Q1, January 1 – March 31).

The HST/GST Report renders the CRA GST34 return lines for the period you select.

Step 2 — Review Line 101 — Sales and other revenue

Line 101 is the total revenue from taxable, zero-rated, and exempt supplies for the period.

Cross-reference Line 101 against the Income Statement for the same period. Common reasons for a discrepancy:

• Revenue posted to the wrong tax rate (e.g. exempt instead of taxable)
• Invoices still in Draft status (not posted, so not counted)
• Non-revenue items included (e.g. loan proceeds, or tax collected coded as income)

Step 3 — Review Line 103 and Line 106

Line 103 — GST/HST collected or collectible is the tax charged on sales. Line 106 — Input tax credits (ITCs) is the tax paid on business purchases that the client can claim back. Kuberan tallies Line 106 from expense transactions and bills coded with a taxable rate.

Click the Line 103 or Line 106 amount to drill down to the underlying transactions. Verify that:

• Only business expenses are included in ITCs (no personal purchases)
• Tax rates are correct (no tax on insurance, interest, or exempt purchases)
• Large ITC claims are supported by vendor invoices

ITC eligibility rules

Not all business expenses carry full ITC eligibility. Meals and entertainment are only 50% claimable for ITC purposes. Set the ITC restriction on the relevant expense accounts so Kuberan applies the correct recoverable portion.

Step 4 — Review the calculated return lines

The report shows the CRA GST34 summary:

Line	Description
101	Sales and other revenue
103	GST/HST collected or collectible
105	Total GST/HST and adjustments for period
106	Input tax credits (ITCs)
108	Total ITCs and adjustments
109	Net Tax (Line 105 minus Line 108)
113A	Balance

Adjustment lines are not yet calculated

Adjustment lines such as 104, 107, 110, and 111 are displayed for completeness but are not yet computed — they show as $0. If the client has adjustments (bad-debt recoveries, instalment payments, rebates), account for them directly in CRA My Business Account when you file.

Step 5 — File the return with CRA

1. Log in to CRA My Business Account (or use the client’s credentials with appropriate authorisation via a RepID).

2. File the return using the line amounts from Kuberan’s HST/GST Report. You can file via My Business Account’s online form or via GST/HST NETFILE.

3. CRA provides a confirmation number on successful submission. Keep this for your records.

Step 6 — Record the filing in Kuberan

Back on the HST/GST Report, click File HST Return. The File HST Return dialog opens.

1. Review the read-only summary — the filing period, HST collected, ITCs claimed, and the amount owing or refund due.

2. Select the Bank Account used for the payment or refund.

3. Set the Filing Date and, optionally, a Memo.

4. Click Create Filing JE.

Kuberan saves a snapshot of the return and posts a single filing journal entry: it debits HST Payable (clearing the collected balance), credits HST Receivable / ITC (clearing the claimed credits), and posts the net to the bank — crediting the bank when tax is owing or debiting it on a refund. Kuberan confirms with the new journal entry number, and blocks a duplicate filing for the same period.

Configure the tax accounts first

Filing requires an HST Payable account and an HST Receivable (ITC) account to be mapped in the Tax Center. If they are not set, configure them under Tax Center > Tax Settings before filing.

Keeping records

CRA requires businesses to retain records supporting their GST/HST returns for at least six years. Attach the CRA confirmation and a PDF of the Kuberan HST/GST Report to the engagement record in Practice Management for your records.