Tax Guide for Gig Workers: Delivery Partners, Cab Drivers and App-based Workers

Income tax

• Platform payouts are business receipts — check AIS for TDS deducted by the platform and claim it
• Use 44AD (6% of digital receipts) or keep simple records of fuel, phone, vehicle EMI interest and maintenance
• Most gig workers have no tax under the new regime but should file to get TDS refunded

GST

• Cab rides booked through aggregators: the aggregator pays GST, drivers do not need registration for them
• Delivery partners below ₹20 lakh do not need registration

Social security

The Code on Social Security brings gig and platform workers under social-security schemes. Register on the e-Shram portal to be eligible for benefits as they are notified.

Common mistakes

• Not filing and losing the TDS refund
• Using salary ITR-1 for platform income

Frequently asked questions

Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.