In Canada, individuals with low-to-modest incomes who are residents for tax purposes, 19 or older, or have a spouse/child, can receive the quarterly tax-free GST/HST credit. Eligible individuals must file a tax return to receive payments. The credit is aimed at individuals with incomes typically below $52,255 to $74,201+, depending on family size.
You are eligible for this credit if you are a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid). In the month before the CRA makes a quarterly payment, you must be at least 19 years old.
You can claim a GST refund in the following situations, when additional tax is paid or deposited due to errors or omissions. When dealers and deemed export goods or services are subject to refund or refund. Refunds can also be made for purchases made by UN agencies or embassies.
You are eligible for the GST/HST credit if you meet all of the following conditions:
You are not a resident of Canada for income tax purposes. You do not have to pay tax in Canada because you are an officer or servant of another country (such as a diplomat) or a family member or employee of such a person. You are confined to a prison or similar institution for a period of at least 90 consecutive days.
GST Voucher – Cash
You must be aged 21 and above in 2025; Your Income Earned in 2023 as assessed by IRAS (Assessable Income (AI) for the Year of Assessment (YA) 2024) must not exceed $39,000; The Annual Value (AV) of your home (as indicated on your NRIC) as at 31 December 2024 must not exceed $31,000; and.
You are eligible for a GST refund if you have paid excess tax, exported goods or services, made zero-rated supplies, claimed lower income than presumptive income, or have unutilised input tax credit.
GST/HST credit eligibility requirements
Finally, you must meet at least one of the following criteria: You are at least 19 years old. You have (or had) a spouse/common-law partner. You are (or were) a parent and live (or lived) with your child.
Qualifying for the GST refund
Purchase the goods and request the retailer to capture your information for tourist refund; Spend at least SGD100 (including GST).
To get a GST refund for business, simply submit your complete BAS statement to the ATO, preferably through your accounting software (or relying on your bookkeeper) to see what kind of GST refund you'll receive.
You may qualify for the GST payment in 2026 if you meet the following criteria: You are a resident of Canada for tax purposes. You are 19 years or older, or under 19 with a spouse/common-law partner or a child. You have filed your income tax return.
Registration under GST is mandatory for all businesses whose annual turnover exceeds Rs 40 lakhs in a financial year. This threshold is Rs 20 lakhs for special category states such as Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
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.
You do not need to apply to receive the GST/HST credit. All you have to do is file your tax return every year, even if you do not have any income to report. The CRA automatically checks your eligibility when your tax return is assessed each year.
The taxpayer shall file the refund application in Form GST RFD-01 on GST portal. Taxpayer shall choose ground of refund as “Refund of excess balance in Electronic Cash Ledger” for claiming refund.
Subtracting GST from Price
To calculate how much GST was included in the price, divide the total price by 11 ($1000∕11=$90.91). To calculate the price without GST, divide the price by 1.1 ($1000∕1.1=$909.09).
If you are eligible for the 2025 GST Voucher (GSTV) – Cash and/or GSTV – MediSave and have signed up for a previous Government payout (e.g., 2024 GSTV), you will automatically receive your 2025 GSTV – Cash and/or GSTV – MediSave in August 2025. No further action is required on your part.
Eligibility. Adult Singaporeans aged 21 years and above will receive AP Cash in December every year from 2022 to 2026. In total, eligible Singaporeans will receive between $700 and $2,250 of AP Cash over these five years.
But persons who are engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax or an agriculturist, to the extent of supply of produce out of cultivation of land are not liable to register under GST.
Below mentioned is a detailed list of the same.
Excess Payment of GST: If taxpayers have paid more GST than required due to errors, they can claim a refund for the excess amount. This situation often arises from clerical mistakes, miscalculation of tax, or payments made under the wrong tax heads.
As mentioned before, GST/HST credits are aimed at low to modest-income individuals and families. If you meet or exceed the income threshold set by CRA for this credit, then you will not qualify.
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
Ans: If you are an NRI, you can claim a tax refund from your health insurance provider by raising a GST refund request and sharing the required documents, including a Tax Residency Certificate (TRC), a declaration, the last 6 months NRE account's bank statement, address proof abroad and KYC documents.