Prepare and File a GST/HST Return

The GST/HST return summarises the tax your client collected on sales (Line 101) 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.

Kuberan Books populates the return 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, but the actual filing is done through CRA My Business Account or GST/HST NETFILE. Once filed, mark the return as filed in Kuberan and record the payment.

Before you start

Confirm that:

• All transactions for the period are categorised with correct tax codes
• All bank accounts are reconciled for the period
• The period is not yet closed (you may need to make adjustments)

Step 1 — Navigate to the Tax Centre

Inside the client’s Books, click Tax Centre in the left navigation. The Tax Centre shows a list of GST/HST periods based on the filing frequency you configured during Books setup.

Each row is a GST/HST filing period. Click a period to review the return details.

Step 2 — Open the return period

Click the period you want to review and file (e.g., Q1 January 1 – March 31, 2025). The return detail screen opens.

Step 3 — Review Line 101 — Total sales and other revenue

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

• Revenue from taxable sales (on which you collected GST/HST)
• Revenue from zero-rated supplies (taxable at 0%)
• Revenue from exempt supplies (which do not attract GST/HST)

Cross-reference Line 101 against your P&L: click View P&L at the top of the Tax Centre screen to open the P&L for the same period in a side panel. Total revenue on the P&L should equal or reconcile to Line 101.

Common reasons for a discrepancy:

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

Click the Line 101 amount to see the underlying transactions. Fix any miscoded transactions by returning to Bank Transactions or Invoices and updating the tax code.

Step 4 — Review Line 106 — Input tax credits (ITCs)

Line 106 is the total GST/HST paid on business purchases that the client can claim as an input tax credit. Kuberan tallies this from all expense transactions and bills coded with a GST/HST tax code.

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

• Only business expenses are included (no personal purchases)
• Tax codes are correct (no GST 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% deductible for ITC purposes. Passenger vehicle expenses above the CRA prescribed limit are restricted. Verify that your chart of accounts and bank rules are applying the correct ITC eligibility.

Step 5 — Review all other return lines

The Tax Centre shows a full return summary with all standard lines:

Line	Description
101	Total sales and other revenue
103	GST/HST collected or collectible
104	Adjustments (e.g., bad debts)
105	Total GST/HST and adjustments
106	Input tax credits (ITCs)
107	Adjustments (e.g., previously overclaimed ITCs)
108	Total ITCs and adjustments
109	Net tax (Line 105 minus Line 108)
110	Instalments and other credits
111	Net tax due (or refund amount)

Verify each calculated line against your expectations.

Step 6 — 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 Tax Centre. You can file via My Business Account’s online form or via GST/HST NETFILE if you use commercial tax preparation software.

3. CRA will provide a confirmation number upon successful submission. Note this number.

Step 7 — Mark the return as filed in Kuberan

1. Return to the Tax Centre period in Kuberan Books.

2. Click Mark as Filed.

3. Enter the filing date and the CRA confirmation number. This creates an audit record in Kuberan.

4. The period status changes to Filed.

Step 8 — Record the CRA payment (or refund)

If net tax is owing (Line 109 positive):

1. Click Record Payment on the filed return.

2. Enter the payment date, the amount paid, and the bank account the payment was made from.

3. Click Match to bank transaction and select the corresponding debit in the bank feed. This prevents the payment from appearing as an unexplained bank outflow.

4. Kuberan posts a journal entry: Debit GST/HST Payable, Credit Bank Account.

If a refund is owing (Line 109 negative):

When the refund arrives in the bank, go to Bank Transactions and categorise the deposit to GST/HST Receivable (or GST/HST Refund Revenue depending on your chart of accounts). Kuberan posts the matching journal entry automatically.

Once the payment is recorded, the period shows as Filed and Paid — no further action needed.

Keeping records

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