GST/HST in Canada is generally due on the last day of the month following the end of your reporting period (quarterly or monthly), with common payment dates being April 30, July 31, October 31, and January 31. If you are an annual filer, the deadline is typically June 15. Special exceptions apply for certain fiscal year-ends.
The GST return due date to file these annual returns is 31 December following the end of the financial year. For example, for the financial year 2024-25, the GST filing last date will be 31st Dec 2025.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
The GST network issued another advisory on 7th June 2025, implementing the rule of time-barring of GST return filing beyond three years from the due date. By this update, taxpayers will not be able to file GST returns after three years from the due date of such return.
The GST/HST payment credits are paid out quarterly in January, April, July, and October within the first 5 days of the month. The payout schedule for the GST payments can be confusing. If you've filed your taxes and qualify, you may already be receiving GST/HST credit payments.
The rollout of new GST 2.0 rates from September 22, 2025, marks a turning point in India's tax journey. By simplifying the system into 5%, 18%, and 40% slabs, the government has addressed one of the biggest criticisms of the original GST—complexity.
Tax bodies are demanding an extension because “For FY 2024–25, the format, instructions and disclosure requirements of Forms GSTR-9 and GSTR-9C were revised through multiple notifications issued during the year, including those released in June 2024, December 2024 and mid-2025.
Interest, currently 8.96% p.a. calculated on a daily rate, will be added to the overdue amount. Where you cannot pay the overdue amount, the ATO will discuss a payment plan and whether the debts can be waived if there is financial hardship.
Generally, registered persons must file monthly returns in GSTR-3 and pay taxes by the 20th of the following month.
06/2025 dated 17 October 2025, the Ministry extended the filing deadline for financial statements and annual returns pertaining to FY 2024-25 to 31 December 2025, without any additional fees. The original statutory deadlines were: Financial statements (Form AOC-4 series): 30 October 2025 (within 30 days of AGM)
The GST/HST credit payment period begins in July and ends in June of the following year: January and April payments. Based on your adjusted family net income from your 2024 tax return. July and October payments.
28 February
Annual GST return or Annual GST information report: final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
Canadian taxpayers will see a confirmed 2% GST payment increase in 2026, offering some welcome financial relief at a time when the cost of living remains high. Starting July 2026, the Canada Revenue Agency (CRA) will adjust the GST/HST credit to reflect annual inflation indexation.
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.
Demonstrating a sustainable financial momentum, India's GST collection for September 2025 soars to ₹1.89 lakh Crore, depicting a 9.1% YoY rise.
For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.
The widely discussed $533 amount represents the maximum annual GST/HST credit for eligible individuals, depending on family status and income. The January 2026 payment is part of this annual entitlement and may be issued as a quarterly portion rather than a single lump sum for everyone.
In Canada, a $2,000 tax credit often refers to the Pension Income Amount (Line 31400) for seniors receiving eligible pension/annuity income, creating a $300 federal credit (15% of $2,000), or a provincial Training Tax Credit for Apprentices, like British Columbia's $2,000 for completing specific training levels, while other benefits like the GST/HST Credit or Disability Benefit offer amounts varying based on income and family situation, not a fixed $2,000 for everyone.
Groceries, gas, and rent are getting more expensive, and many Canadians are searching for relief. Good news is, Starting July 2025, the HST/GST credit has increase by 2.7%, helping low- and modest-income households stretch their budgets.
With effect from 1st October 2025, the Indian GST regime is set to introduce a series of important changes in how returns, credits, and compliance are handled. These changes aim to improve accuracy, reduce disputes, and align law and system behavior more closely.
What are the new changes in GST 2025? Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
20th August 2025
Due to the incessant rains in various parts of Maharashtra, the government has extended GSTR-3B due date for July 2025 from 20th August to 27th August 2025.