Swiggy payout statement explained, line by line

By Raghav R · 15 October 2026

Every week Swiggy sends one number to your bank. Behind it sit hundreds of orders and a stack of deductions. If you only look at the bank credit, you can't tell whether you were paid correctly.

This guide explains each kind of deduction you are likely to see on a Swiggy payout annexure, how it is taxed, and a simple routine to tie the payout to your bank credit using the UTR.

One caution: Swiggy's rates are set in your own contract, and they change. Its merchant terms allow it to deduct "Service Fees", "Other Charges as mentioned under Schedule of Charges" and GST and other taxes from your collections (Swiggy Merchant Terms). This article explains the types of lines and how to check them, not what your rate should be.

How the money flows

The customer pays Swiggy, not you. Swiggy keeps its charges and the taxes it must deposit, and settles the rest to you weekly, per its merchant terms (Swiggy Merchant Terms).

Since 1 January 2022, Swiggy (as an e-commerce operator) also pays the GST on restaurant food sold through its app, under section 9(5) of the CGST Act (CBIC Circular 167/23/2021-GST). So the GST the customer pays on your food goes to Swiggy, which deposits it. It shows on the statement, but it is neither your money nor a deduction from your earnings.

The lines, one by one

1. Order value, packaging and restaurant-funded discounts

The statement starts from item prices, packaging charges, and any discount you funded. A restaurant-funded discount reduces what you are owed; a Swiggy-funded one should not.

In August 2026, Bengaluru restaurant associations told Swiggy and Zomato that promotions were sometimes switched on without their consent, and asked for opt-in promotions and payout statements that explain every deduction (The News Minute). Check every discount line against an offer you actually approved.

2. GST collected by Swiggy (section 9(5))

The customer bill carries GST (5% for restaurants outside "specified premises"), which Swiggy invoices and pays itself (CBIC Circular 167; ClearTax on section 9(5)). Treat it as a pass-through.

3. Commission (service fee)

This is Swiggy's main charge, a percentage set in your contract. Two things to check:

The rate. Compare it with your MoU, not with what other restaurants pay.
The base. The percentage can be applied to different amounts. In August 2024, Swiggy wrote to some partners that it would charge its service fee "on the gross value of each order", which the Economic Times reported includes GST and packaging (ET, Aug 2024). Find out which base your contract uses, then recompute a few orders yourself.

4. Collection fee / payment gateway charge

A charge for collecting online payments from customers. Whether it applies to you, and at what rate, depends on your contract and any notice Swiggy has sent you.

5. Long-distance fee

Some partners see a per-order charge for longer deliveries; the Bangalore Hotels Association's August 2026 letter to Swiggy lists long-distance and payment-collection fees among charges it wants removed (The News Minute). We couldn't find a public rate card, so check it against what you agreed.

6. Ads and promotions

Ad spend is usually recovered from your payout. Match each line to a campaign you approved, and check that it didn't run past its end date.

7. GST on Swiggy's fees

Swiggy charges GST on its own services (commission, collection fee, ads and so on) and shows it separately. Use the rate printed on Swiggy's tax invoice. Whether you can claim this GST back is a separate question. Restaurants paying 5% GST without input tax credit generally cannot (CBIC FAQ on specified premises). We cover the accounting in our Tally guide.

8. Cancellations, refunds and other recoveries

When an order is cancelled or refunded for a reason Swiggy attributes to you, the amount may be recovered from your payout. Each one is disputable if the evidence is on your side, so keep order IDs, kitchen timestamps and handover photos.

9. TDS under the Income-tax Act (formerly section 194-O)

Swiggy deducts income tax at source on the gross amount of sales it facilitates. The rate has been 0.1% since 1 October 2024; it was 1% before (Section 194-O, Income Tax Department; Economic Times). From 1 April 2026, the same deduction sits in section 393(1), Table serial 8(v), of the Income-tax Act, 2025, still at 0.1% (Section 393, Income Tax Department). If your PAN is not on file, the rate can go up to 5% (FAQs on section 397(2)).

This is not a cost: you claim it back in your income-tax return (how, in our TDS and TCS guide).

10. TCS under GST (section 52)

E-commerce operators collect GST TCS on certain supplies made through them. The rate is 0.5% (0.25% CGST + 0.25% SGST, or 0.5% IGST) since 10 July 2024. It was 1% before that (GSTN advisory).

But for most restaurants this line should be zero on food orders. Because Swiggy pays GST on restaurant services under section 9(5), it is no longer required to collect TCS on them (CBIC Circular 167). TCS still applies to supplies not covered by section 9(5), such as some non-restaurant items, or food from a restaurant located in "specified premises" (a qualifying hotel) (TaxGuru on Tables 14 and 15). If you see TCS on ordinary food orders, ask why.

A worked example (sample figures only)

The figures below are made up for illustration. The rates are assumptions chosen to make the arithmetic easy. They are not Swiggy's rates and not a typical outlet's numbers.

Line	Sample amount (₹)
Item total	1,00,000.00
Packaging charges	2,000.00
Restaurant-funded discount	−8,000.00
Net order value (your taxable value)	94,000.00
GST @ 5% collected and paid by Swiggy (9(5))	4,700.00 (pass-through)
Commission @ 20% of ₹94,000 (assumed)	−18,800.00
Collection fee @ 2% of ₹98,700 (assumed)	−1,974.00
Long-distance fee (assumed)	−1,200.00
Ads (assumed)	−3,000.00
GST @ 18% on fees (rate assumed; check your invoice)	−4,495.32
Refund recovery for one disputed order (assumed)	−500.00
TDS @ 0.1% of ₹94,000	−94.00
TCS (all orders are 9(5) restaurant service)	0.00
Net payout	63,936.68

The payout should equal net order value minus every deduction, to the paisa, and each deduction should be recomputable from your contract.

Tying the payout to your bank credit by UTR

A weekly routine:

Download the payout annexure for the settlement cycle from the Swiggy partner app or portal, along with the invoices for Swiggy's fees.
Note the payout reference. Bank transfers carry a UTR (unique transaction reference). Look for the UTR or settlement reference on the payout record.
Find the matching bank line. Search your bank statement for that UTR in the narration, and confirm the amount and date match.
Map orders to the cycle. List the order IDs in the annexure and check them against your POS for the same dates. Orders in your POS but missing from the annexure are either unpaid or rolled into a later cycle. Find out which.
Recompute the deductions using your contract rates, as in the table above. Flag any line that differs.
Raise disputes quickly, with order IDs and evidence. The longer you wait, the harder it is. Here's how to dispute a Swiggy deduction.
Book it. Post sales, fees, TDS and the bank receipt in your books. See how to record Swiggy and Zomato entries in Tally Prime.

FAQ

Is the GST on my Swiggy orders my liability? For restaurant food outside specified premises, no. Since 1 January 2022, Swiggy pays that GST under section 9(5) and issues the customer invoice (CBIC Circular 167). You still report these sales in your GST returns. They just carry no tax from you.

Why is TDS deducted if I'm not an employee? The Income-tax Act requires e-commerce operators to deduct 0.1% on sales they facilitate (Section 393). It is an advance payment of your income tax, which you claim back when you file your return.

What if my payout doesn't match my calculation? List the differing lines with order IDs, check them against your contract and approved campaigns, and raise them with Swiggy support. Our guide to disputing Swiggy deductions covers evidence and timelines. On Zomato, see Zomato settlement report explained.

See it on your own numbers

OnPlusOne is an early-stage Bengaluru startup building an AI agent that reconciles POS, Swiggy, Zomato, UPI, card, cash and bank every day, flags mismatched deductions, drafts disputes for your approval, and prepares Tally vouchers. It is a working prototype, piloting in Bengaluru. If you'd like to see how a payout gets checked line by line, try the live demo, or read more about Swiggy and Zomato reconciliation.

This article is general information, not tax or legal advice. Rates and rules change; check with your CA before acting.