Free vs Pro

The free plugin (in review at WordPress.org) is complete for day-to-day invoicing. Pro adds the monthly return work.

FeatureFreePro
Supplier settings with GSTIN check-digit validationYesYes
One-click GST tax classes and CGST/SGST/UTGST/IGST ratesYesYes
HSN/SAC on products, variations and categoriesYesYes
Buyer GSTIN and legal name at checkout (block and classic)YesYes
Place of supply and intra/inter-state detection with warningsYesYes
Sequential tax-invoice numbers per financial yearYesYes
PDF tax invoice with logo, emailed and in My AccountYesYes
Bill of Supply for composition schemeYesYes
HSN summary report with CSVYesYes
Credit notes issued automatically on refunds, with PDF–Yes
GSTR-1 CSV export in the Offline Tool 3.2.4 layout (9 sections, ZIP)–Yes
GSTR-3B Table 3.1 and 3.2 summary–Yes
UpdatesWordPress.orgFrom this website with an active licence
SupportWordPress.org forumEmail, 1 year

Requirements

Not included

E-invoicing (IRN) and e-way bills are not part of GSTLayer yet. GSTLayer prepares your data; you or your accountant file the return on the GST portal.