The introduction of Goods and Services Tax (GST) in India is considered one of the most important tax reforms in the country’s economic history. It was introduced to replace the complex structure of multiple indirect taxes with a single, unified tax system. The implementation of GST has brought major changes in the way businesses calculate, collect, and pay taxes. One of the most significant features introduced under GST is the electronic filing of returns, commonly known as e-filing.

E-filing of GST returns is a digital process through which registered taxpayers submit their tax details online through the official GST portal. This system was introduced to make tax filing easier, quicker, and more transparent. It has reduced paperwork, improved record maintenance, and increased accountability in the taxation process.

The present study focuses on understanding the concept, procedure, advantages, and challenges of e-filing GST returns. It also examines how this digital process has impacted businesses, accountants, and tax professionals. The research highlights the practical difficulties faced by taxpayers such as technical errors, lack of awareness, internet connectivity issues, and difficulties in understanding compliance requirements.