Choose exempt option if your annual income is less than 5 lakhs and fill pan card details. after that 1% TDS will be deducted from each order’s revenue, if you not submit pan details 5% tax will be deducted.
If your earning is more than 20 lakhs then enter GST details.
- Section-194-0 (1% TDS):** Here is where you need the “Exemption Certificate” stating that you earn less than 5L PA. If you don’t want to do that, you can update your PAN No. and claim that 1% back as refund when you file ITR next year (assuming you don’t incur any tax liability) - it should show up in your Form-26AS.
Note that if you don’t update your PAN No. and also don’t provide an exemption certificate then 5% TDS will be deducted instead of just 1%.
2. GST (1% TCS or 18% for Promoted Gigs): As others mentioned in this post, here you can select “Exempt” and “Not Registered for GST” if you earn less than 20L PA through Fiverr.