> ## Documentation Index
> Fetch the complete documentation index at: https://docs.dualentry.com/llms.txt
> Use this file to discover all available pages before exploring further.

# How to Use the Canada GST/HST Report

> Use the Canada GST/HST Report in DualEntry to review return box amounts, check the transactions behind them, and export the report for filing.

The Canada GST/HST Report shows the amounts for the Canada Revenue Agency (CRA) GST/HST return, boxes 101 through 109. It covers federal GST and the harmonized sales tax (HST) collected on sales and paid on purchases, across all provinces. Use it to prepare and review your GST/HST return for a reporting period.

After completing the steps below, you'll have the return box amounts for your reporting period, the transactions behind them, and an export or scheduled package ready to support your CRA filing.

## Prerequisites

* Tax calculation enabled for your organization. The report isn't available otherwise.
* Permission to view financial reports. Admin, Controller, and Accountant have this by default.

## Open the report and set the period

1. Navigate to **Reports > Report Center > Tax** and select **Canada GST/HST Report**, or search for "GST/HST" in global search.
2. Set the date range to match your GST/HST reporting period (monthly, quarterly, or annual, depending on your CRA filing frequency).
3. Optionally filter by company, and use the other toolbar filters to narrow the report further.

The report has two tabs: **Summary view**, which shows each return box and its amount, and **Detail view**, which shows the transactions behind those amounts. Both tabs respect the date range and filters you set here.

## Read the Summary view

A note at the top of the Summary view confirms what the report covers; see [Limitations](#limitations) below for the full scope. The table lists each box with its amount in Canadian dollars (CAD):

| Box | Description | How it's calculated |
| - | - | - |
| 101 | Sales and other revenue | Total sales for the period, before tax |
| 103 | GST/HST collected or collectible | GST and HST charged on sales |
| 104 | Adjustments to be added to the net tax | Other GST/HST you owe, such as self-assessed HST |
| 105 | Total GST/HST and adjustments | Box 103 + box 104 |
| 106 | Input tax credits (ITCs) | GST and HST paid on purchases that you can claim back |
| 107 | Adjustments to be deducted | Other GST/HST you can deduct |
| 108 | Total ITCs and adjustments | Box 106 + box 107 |
| 109 | Net tax | Box 105 minus box 108 |

A positive amount in box 109 means you owe GST/HST. A negative amount means you may be due a refund.

## Review the transactions in the Detail view

Select **Detail view** to see each transaction behind the box amounts. Rows are split into two sections: **Output (Payable)**, tax on sales and tax you self-assess, and **Input (Receivable)**, tax paid on purchases. Within each section, rows are grouped by province, with a total for each province. Transactions with no province appear under **No Tax Jurisdiction**.

In addition to the standard transaction columns (Company, Record Type, Record No, Posting Date, Customer/Vendor, Account, Currency, Amount Before Tax, and Tax Amount), the Detail view shows:

| Column | What it shows |
| - | - |
| Tax Component Type | Which tax the line is for: GST, HST, QST (Québec sales tax), or PST |
| Tax Recoverability | Recoverable if the tax can be claimed back as an input tax credit, or Not Applicable for tax on sales |
| Tax Rate Name | The tax rate applied, for example "HST (Ontario)" or "GST + QST (Quebec)" |
| Tax Rate | The rate percentage |

QST lines can appear in the Detail view for reference, but they are never included in the Summary view boxes.

## Export or schedule the report

Export the report to CSV, Excel (.xlsx), or PDF, or add it to a [scheduled report package](./report-packages). Exports use the tab, date range, and filters you have selected, so what you export matches what's on screen. Save the configured report as a [custom report](./custom-report-builder) first if you want the same tab, date range, and filters to run again on a schedule.

## Respond to warnings

The report shows a warning banner when something may affect your return amounts.

<Info>
  If box 106 looks understated, a province may be missing a tax asset account: GST/HST paid on purchases there posts to expense instead of an input tax credit. Add a tax asset account to the Nexus for that province to fix it.
</Info>

A second warning appears when transactions in the period use more than one currency. When you see it, review the Detail view to confirm the amounts converted as expected.

## Troubleshooting

* **Why is box 106 lower than expected?** A province's Nexus may be missing a tax asset account, so GST/HST paid on purchases posts to expense. Check for the box 106 warning banner and add the account to that province's Nexus.
* **Why doesn't the report include my QST or PST?** The report covers federal GST and HST only. QST and PST are filed separately with Revenu Québec and the provinces.
* **Why don't boxes 110 to 115 appear?** Instalments, rebates, and the final balance aren't included. Add them when you file with the CRA.
* **What is the No Tax Jurisdiction group?** It holds transactions that don't have a province, for example a transaction with no tax rate. Review these transactions and add the correct tax rate if needed.
* **Why can't I find the report?** The report is only available to organizations with tax calculation enabled, and to users with permission to view financial reports.

## Limitations

The report covers federal GST and HST only. It does not include:

* **QST** (Québec sales tax) or the Revenu Québec return (VDZ-541.24).
* **PST on purchases** in British Columbia, Saskatchewan, and Manitoba.
* **Self-assessed PST or QST.**
* **Boxes 110 to 115** (instalments, rebates, and the balance owing or refund).
* **Filing.** The report does not file your return with the CRA. Enter the amounts in CRA My Business Account or your filing software.

## Related pages

* [Non-US Taxes](../core-financials/tax-management/non-us-taxes) - configure the Canada GST rates and nexuses this report draws on
* [Custom report builder](./custom-report-builder) - save the configured report to run again on a schedule
* [Report packages](./report-packages) - bundle this report with other close deliverables
* [Exporting and report packages](./exporting-and-report-groups) - export formats and scheduled delivery