I highly suggest people not to watch any YouTube videos regarding this Tax matters in Fiverr. Because most of them I’ve watched not an actual research. They’re just assuming things and lead you a way to choose their assumption. It’s better you consult an auditor regarding this specific thing. I’ve heard from some people who have submitted the info with PAN detail have reduced their payment with specific percentage.
CASE 1 : A person who chosen Exempt with PAN has deduction of 5% of his order.
CASE 2 : A person who chosen Reverse Charge with PAN has deduction of 1% of his order
If will be better if you have already submitted the form and let people know your choice and the tax percentage on orders after submission.