GST Return Filing Matrix 2026: Who Files What and When (GSTR-1, 3B, CMP-08, 4, 9, 9C)
A 2026 reference for every GST return — GSTR-1, GSTR-3B, CMP-08, GSTR-4, GSTR-9, GSTR-9C and the rest. Who files each form, frequency, due dates from primary sources, QRMP Cat A vs Cat B states, and the FY 2024-25 changes that materially shifted the calendar.
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Vikram Mehta
@ca_vikram
Long career in direct tax and international taxation, mostly out of Pune. Views personal.