Hi Axelan,

You can follow the KB article link below for options to record your GST refund.

How to record a GST/HST refund from CRA? - KB10754

Hope this helps

Depending on type of business you are operating. If you are charging GST to your customers and also claiming GST on purchases you make for the company then the method I use is to record it as an invoice to a vendor called Canada Revenue Agency - GST.Your invoice number is the period that your report in so if your are quarterly and it runs for example fromFeb1/14 thru to Apr30/14 then your invoice nbr would be Feb-Apr/13 and your invoice date would be Apr30/14 (last day of quarter. Print off your balance sheet as of Apr30/14 and on your purchase invoice enter the balance of the GST charged on Sales as per your balance sheet as a positive number and code it to same account nbr as GST charge on Sales. Then enter the balance of the GST paid on Purchases as a negative number and code it to same account nbr as GST charged on Purchases. The purchase invoice will show the net difference between the 2 account that is due if a positive number or a refund if a negative number. When you pay it on the due date then go into the payment module and enter the Chq nbr or online confirmation nbr and date it was paid. If it is a refund then enter the chq nbr as something similar to DepositMay31/14 and the date the deposit was made.

If you mostly have refunds due rather than payments owed then it would be to a customer called Canada Revenue Agency - GST and the instructions above would be for the sales invoices and receipt module instead of purchase invoice and payment module.