Paper Contents
Abstract
The introduction of the Goods and Services Tax (GST) in India back in July 2017 marked a historic shift in the country's taxation system. It brought together a variety of indirect taxes previously levied by both central and state governments into one unified framework. Among the many compliance requirements, filing GST Returns (GSTR) stands out as a cornerstone for ensuring transparency, smooth revenue collection, and maintaining audit trails for transactions.In this article, I share my personal experience gained during my internship at a reputed audit and accounting firm. The focus is on understanding the practical aspects of GSTR filing from the tools used and processes followed, to the hurdles faced and skills I developed along the way. It was a real-world learning opportunity that gave me insight into GSTN portals, working with clients, reconciling data, and adhering to compliance standards.I also discuss the common challenges that emerged throughout the internship: mismatched Input Tax Credit (ITC), delays in receiving client data, technical hiccups on the GST portal, and a general lack of awareness among clients. These situations helped me build crucial skills in communication, troubleshooting, and time sensitive data management.By the end of my internship, I had not only learned the theory behind GSTRs but also gained a thorough understanding of how vital accurate and timely tax filings are to business continuity and compliance.
Copyright
Copyright © 2025 CYRIL AARON RAJA S . This is an open access article distributed under the Creative Commons Attribution License.
