When returns occur on Paytm Mall, sellers may incur the following penalties:

(1) Payment Gateway Fee (PG Fee) – 2.7% of the total order amount.

(2) GST on Payment Gateway Fee – 18% of 2.7%.

(3) Reverse logistics costs – depends on the packaging.

(4) GST on Reverse Logistics Costs – 18% of Reverse Logistics Costs.

When the product is RTO (a highly efficient organic waste gas treatment equipment) or DTO (a software application system designed to transfer data between patterns), the following penalties may be incurred:

The RTO penalty is for refunds that occur before delivery; the DTO penalty is for refunds that occur after delivery.

(1) Payment Gateway Fee – 2.7%.

(2) GST on Payment Gateway Fee – 18% of 2.7%.

In addition, it should be noted that the following situations may also incur certain penalties:

(1) If the seller cancels the order before the delivery deadline: (50% of the market commission + 2.7% of the gateway fee) + 18% of the consumption tax will be deducted.

(2) The seller violates the SLA: (100% of the market commission + 2.7% of the gateway fee) + 18% of the consumption tax will be deducted.

(3) If the order is placed between the SLA breach date and the grace period date, the 50% penalty will be refunded to the seller.

(4) If the order is not shipped after the grace period and is automatically cancelled: (100% of the market commission + 2.7% of the gateway fee) + 18% of the consumption tax will be deducted.