GST/HST Paid on Purchases

by Carmen

Line 105 means GST/HST paid on purchases? Form GST34-2-E(10)

This my first GST/HST return so for example line 101 will receive a zero as I have not yet started trading but I have plenty of invoices from decorating the shop. So where do I put the GST/HST paid on purchases to obtain a credit? Help ?????

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Hi Carmen,

Your purchases are input tax credits and go on line 108. 105 is for the GST/HST you will collect from your customers when you start having sales revenue.

When you do your bookkeeping, you will have to book your sales tax entries. Click here for the GST/HST bookkeeping entries for a manual bookkeeping system.

Comments for GST/HST Paid on Purchases

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Dec 30, 2015
How To Calculate GST/HST Included in a Purchase Amount
by: Shahana, BC

I read you can GST calculate included in a purchase amount but I'm confused. Can you tell me how to take out GST from total please.

Dec 30, 2015
by: Lake

I show you how to back out your GST included in a purchase here:

Jan 27, 2016
Line 101 of HST Return
by: Igor

I am self proprietor (Ontario).

On the Quarterly tax form Line 101 "sales and other revenue", do I enter the amount including tax or without?

Example: I charge $100.00 plus 13% tax to the client.
Would line 101 be $100.00 or $113.00?

I have searched for hours and cannot find an answer.
CRA offers no full explanation on how to fill out their own forms.

Thanks in advance!

Jan 27, 2016
by: Lake

Here is where CRA explains how to complete your GST/HST return:

"Line 101 – Sales and other revenue

Enter the total amount of revenue from supplies of goods and services, including zero-rated supplies and other revenue for the reporting period. Do not include provincial sales tax, GST, HST, or any amounts you reported on a previous return. Round off the amount to the nearest dollar. Enter a "0", If you have no revenue to report. If you are filing a paper return, enter this amount on Part 2 of the return that you take to the bank with your payment or that you send to us."

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