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Residue number system (RNS) is generally an integer number system. The foremost canonical reason for implementation of filter in residue arithmetic is the inherent property of carry-free addition, subtraction and multiplication. As a result we add, subtract and multiply in unison regardless to the numbers. Hereby, devices operating in this principle are fast and ingest low power. However, principal limitation of Residue Number System is the slow and complex nature for arithmetic operations viz. division, comparison, sign detection and overflow detection and rejection. In this paper we have described some novel approaches to grapple with the limitations of comparison, sign detection and averting overflow. The selection of moduli in RNS is most important in attaining to solutions of problems as described earlier. Accordingly, a set of moduli is selected. Further in this paper we have used this set of moduli to successfully depict a design approach for 32-bit lowpass finite impulse response (FIR) filter.