When is the April to June GST/QST period due?

For quarterly filers whose periods follow the calendar quarters, the April to June quarter is due by the end of July, both the return and the payment.

Are filing and payment due on the same date?

For quarterly GST/QST filers, yes. The return and the payment are both due one month after the reporting period ends.

What if I file a nil return late?

A late return can still trigger a penalty even when no tax is owed, so file on time even for a nil period.

When are quarterly GST/QST returns due? (April to June)

The quick answer

If you file GST and QST quarterly, your return for the April to June quarter is due by the end of July. For quarterly filers, the return and the payment share the same deadline, one month after the quarter closes, so an April to June period that follows the calendar quarters lands on July 31.

How quarterly GST/QST deadlines work

When you report quarterly, each of the four quarters has its own deadline, one month after the quarter ends:

Quarter	Period	Filing + payment due
Q1	January to March	End of April
Q2	April to June	End of July
Q3	July to September	End of October
Q4	October to December	End of January

There is no separate window to send the money after you file, so treat the filing date and the payment date as the same day.

What you are actually reporting

For the quarter, you report the GST and QST you collected on your sales, minus the input tax credits (GST) and input tax refunds (QST) you can claim on your business purchases. The difference is what you remit, or what you get refunded. In Quebec both are handled through Revenu Québec, which administers the QST and also collects the GST.

What happens if you are late

The CRA and Revenu Québec charge interest on a late payment and can add a penalty on a late-filed return, even a nil return with no tax owing. If you cannot pay in full, still file on time: the late-filing penalty is separate from the interest on the balance, so filing late costs you twice.

Not sure of your filing frequency?

Your frequency, monthly, quarterly, or annual, is tied to your taxable sales and assigned by Revenu Québec. Missing a deadline because you were not sure which one applies to you is a common and avoidable cost. Tracking that is part of what we do for our clients.