When you make a payout from your current account, the fees and tax is not deducted in real-time as part of the payout. Instead, fees and tax are collected on a regular frequency and appear as a payout in your account statement. This is an automated process and does not require any action from you.
Following is a screenshot of the Fee Recovery report.
Apart from the various fields in the report containing details of each transaction, the following are two important fields:
Virtual account: auto_paid because the fees and tax is collected as part of the payout.
Current account: This column contains a unique identifier associated with the fee and tax collected. This is because, for current accounts, fees and tax are collected on a regular frequency and not on a per payout basis. Multiple payouts can have the same fee_id.
Virtual account: This column will be blank because the fees and tax is collected as part of the payout.
Current account: The date and time when the fee and tax collection was initiated by RazorpayX.
free_payout: Indicates a Free Payout was used to process the payout. In such scenarios, you are not charged any fees and tax. Only the payout amount is deducted from your account balance.
For reversals, amount = (original payout amount + fees + tax). Fee and tax for reversals appear with a minus symbol. This is to indicate they are returned to you and also help with your reconciliation.