If the "HST Paid on Purchases" account balance is more than the "HST Charged on Sales" balance:

a) You have made an error and will need to check previous purchases.

b) You must wait until the "HST Charged on Sales" account balance is more that the "HST on Purchases" before you can issue a cheque.

c) You will receive a cheque for the difference after you submit the HST report.

d) You must enter the difference as a purchase and record a cheque.