The date of the invoice will determine when you need to report and remit (pay) the GST/HST you charge to customers.
Therefore, at the time of GST/HST reporting, you’re required to compile all invoices with the invoice dates that are within the reporting period.
Your GST/HST return should also include the GST/HST that you have charged, whether or not you have received payment.
Email me at firstname.lastname@example.org for GST Return Support or follow me on:
Resource: Charge and collect the tax – Receipts and invoices (Re: Date of invoice for reporting period)