It depends.
According to the Department of Revenue in Georgia , you only need to file a state if you have to do a federal return.
If you are not required to do a federal return because you meet these guidelines below, then you do not need to do a state return.
How much do you have to make to file taxes, i.e., what is the minimum income to file taxes, the answer depends on your gross income for the particular year in which you are filing. For 2017, if your gross income was at least:
If you’re self-employed, paid on a 1099-MISC form, or bought health insurance from a state or federal marketplace, you might also be required to file.
I am attaching it for your review.