In this work, an efficient finite impulse response (FIR) filter using Residue Number System (RNS) is proposed. The moduli set used in this work is {2k − 1, 2k, 2k−1 − 1}. The benefit of circular shift approach of the chosen moduli set along with Stored Coefficient Product block improves the performance of the filter. The proposed RNS-FIR filter is compared with RNS-FIR filter implemented with moduli set {2k − 1, 2k, 2k + 1}. Both the filters are synthesized using Cadence RTL compiler in UMC 90nm technology. The performance of the filters are compared in terms of Area (A), Power (P), and Delay (D). The proposed RNS-FIR filter improves delay by 21.65%, area by 73.56% and power by 81.56%.