Do freelancers need GST registration?
Most service providers must register once aggregate turnover crosses ₹20 lakh in a financial year, or ₹10 lakh in special-category states. Some cases need registration regardless of turnover, such as certain inter-state or online supplies. Confirm your position on the GST portal or with your CA.
If you are registered, you file GSTR-1 for outward supplies and GSTR-3B for the tax summary. The Free Plan files both for one GSTIN.