Regulatory & Escrow Control Center

Indian Financial Compliance & Payout Ledger

RBI PA/PG Nodal Escrow Framework • SAC Code 9985 GST Compliance • Income Tax Section 194-O TDS Audited

Escrow Status: ACTIVE & AUDITED

Total Escrow Gross Bookings

₹68,200

Collected across all active trek departures

Platform Fee Retained (10%)

₹6,820

Operational & safety escrow margin

Section 194-O TDS (1%)

₹682

Remitted directly to Income Tax Department

Pending Escrow Release

₹33,286

Scheduled for T+2 post-hike release

RBI Escrow Framework

Nodal Merchant Aggregator Model

Hikers never make direct payments to unverified personal UPI IDs. All ticket proceeds are secured in Stepzi's regulated escrow pool, ensuring 100% refund compliance if weather forces a cancellation.

GST Compliance (SAC 9985)

Automated Tax Invoicing

Every booking issues an official Tax Invoice with Platform GSTIN 27AAACS1234F1Z8, splitting 9% CGST + 9% SGST (Intra-state) or 18% IGST (Inter-state).

Section 194-O Income Tax

Organizer TDS Deduction

As an e-commerce platform operator, Stepzi automatically deducts 1% TDS on gross participant payments to organizers with valid PAN cards before settling payouts via automated IMPS/UPI.

Settlement Ledger

Organizer Escrow Disbursements

Auto-Settles post-trip completion after lead safety sign-off.

Payout ID & Batch	Organizer	Gross Sales	Commission (10%)	TDS (1%)	Net Payout	Payout Account	Status	Action
PO-2026-092 Harishchandragad & Konkan Kada Cliff Trek 29 Aug - 30 Aug 2026	Sahyadri Mountain Guides	₹37,400	-₹3,740	-₹374	₹33,286	sahyadri.treks@okhdfcbank Method: UPI	Escrow Held
PO-2026-088 Kalsubai Peak Monsoon Ascent 08 Aug - 09 Aug 2026	Sahyadri Mountain Guides	₹30,800	-₹3,080	-₹308	₹27,412	HDFC0001234 - A/C **6778 Method: NEFT_IMPS	Settled	Ref: HDFCR52026...