Quarterly GST/HST invoice records checklist

Quarter-end preparation should start from issued invoices, credit notes, and payment records, not from a guess at bank deposits. The invoice register establishes what was charged; the filing work then determines the reporting-period treatment, adjustments, and eligible input tax credits.

Just Invoice is not tax-filing software. This checklist organizes billing records so you or your accountant can prepare a return from a complete trail.

Close the invoice register

• List every invoice issued in the reporting period, including unpaid invoices.
• Separate taxable, zero-rated, and exempt supplies based on the supported treatment.
• Total GST and each HST rate without combining them with revenue.
• Match credit and debit notes to their original invoices.
• Identify deposits, retainers, progress billings, write-offs, and recovered bad debts for review.
• Keep cancelled numbers in the sequence with a reason instead of reusing them.

Know the actual deadline

The CRA's reporting requirements and deadlines state that monthly and quarterly filers generally file and pay one month after the reporting period ends. A March 31 quarter therefore has an April 30 deadline, subject to the CRA's recognized weekend and holiday rule. Confirm the period and due date in your CRA account.

Registered businesses must file even when there were no transactions or no net tax to remit. Do not assume that no invoice activity cancels the return requirement.

Reconcile documents, not only cash

Compare the invoice register with receipts and the accounts-receivable balance. Differences may be legitimate: an invoice can be outstanding, a deposit can precede the final invoice, and a payment processor can deduct fees. Record those differences rather than forcing invoices to equal net bank deposits.

Check that adjustments belong to the right period and that any bad-debt relief satisfies its own conditions. Continue with Bad Debts, Unpaid Invoices, and GST/HST for an overdue amount that may be written off.

Prepare support for purchases and ITCs

The CRA's ITC documentation table lists progressively more information for purchases under $100, from $100 to $499.99, and $500 or more. Review supplier names, dates, totals, tax, registration numbers, buyer identity, descriptions, and payment terms as applicable. An invoice lacking required information can weaken an ITC claim.

The CRA also requires records detailed enough to determine tax and calculate amounts owing or refundable. See its GST/HST records guidance. Keep original electronic records, not only a spreadsheet total.

Quarter-end handoff folder

Export the files consistently and lock the quarter after review. For cleaner invoices before the next close, use Business Number on Canadian Invoices: What to Show and GST/HST Place of Supply for Canadian Services.

Are quarterly GST/HST deadlines always one month later?

R: That is the CRA's general rule for quarterly periods, with recognized weekend and holiday handling. Confirm your assigned reporting period and displayed due date.

Do unpaid invoices belong in the register?

R: Yes. Keep every issued invoice. The timing of tax can differ from payment timing, so do not omit an invoice merely because it remains unpaid.

Can bank deposits replace invoice records?

R: No. Deposits can be net of fees, combine payments, or relate to another period. Reconcile them to invoice and payment records.

Does Just Invoice file the return?

R: No. It creates and organizes invoices. Filing, expense records, and tax advice remain outside the product's scope.