GST filing refers to the process of submitting periodic tax returns to the tax authorities under the Goods and Services Tax regime. This involves reporting the GST collected on sales, the GST paid on purchases, and other relevant details.

Businesses must file GST returns monthly or quarterly, depending on their turnover, using forms like GSTR-1 (for sales), GSTR-2 (for purchases), and GSTR-3B (summary return). Accurate filing ensures compliance with tax regulations, helps in claiming input tax credits, and avoids penalties. Filing deadlines and procedures vary by jurisdiction, so businesses must stay informed of local requirements to maintain proper tax compliance.