Heat oil in a deep fryer to 365 degrees. If you don't have a deep fryer, you can heat oil in a large dutch oven or cast iron skillet, use a candy thermometer to measure.
Rinse fish and pat dry. Leave whole or cut into smaller pieces.
Combine 1 cup flour, garlic powder, paprika, fine sea salt, baking soda, ground pepper in a shallow dish, stirring to combine. Stir egg into dry ingredients.
Gradually mix light beer until a thin batter is formed.
Toss filets in 1/2 cup flour and tap off excess, this helps the batter stick.
Dip fish fillets into the batter and immediately drop into hot oil. Work in batches so you don't crowd the pan.
Turn once to ensure all sides are lightly brown and crispy, approximately 3-4 minutes for each batch, although this will be dependant on the thickness of your filets as well.
Transfer to a wire rack on a baking sheet to drain. Set into a hot oven to keep warm until the rest are completed.
Serve with cocktail or tartar sauce.
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