The implementation of the Goods and Services Tax (GST) in India was a dynamic move, as it marked a significant indirect tax reform in the country. Taxpayers with annual turnover of Rs.20 lakh are exempt from GST. For special category states, this cut-off is Rs.10 lakh. An option of compounding is available to small-scale taxpayers with annual turnover of Rs.50 lakh or below. This paper discussed about GST :World Perspective, Registrations, Different tax rates of GST , GST Returns Filed, and GSTR3BR Filing Compliance GSTR3BR Filing Compliance and GST Payments from July’17 to March’18 to July’18 to March’19. SGST generated more i.e;2,78,817 when compared to current year.From the analysis reduction in costs of software purchase that can assist in GST filing process leads to higher operational costs for many businesses. Hence there ia need to create more awarness programm to reach the man objective of introduction of GST in INDIA.