• TDS, GST and others in sending payments outside India

I recently incorporated a private limited company in the field of digital marketing and would like to get a clarification regarding a situation where we need to send payments to a US citizen with no pan in India. The said US citizen is an astronomy expert and we need to hire him as a content manager for one of our web properties. If we're to make him an employee, it'd actually be a part time job for him where we're willing to send anything between 50-60K per month as salary. The employment in such a scenario would continue for at least 1 year, as per our calculation, if not more. 

The said persons' tasks would be content writing, content editing, managing the website's comment section, recommending new content topics and managing anything else that's related to the content of the website. 

If we're to employ him as a freelancer, that'd work as well. That would give him the freedom to work in his schedule without the salary limitation. 

But we're concerned about the TDS, GST and other complexities associated with sending USD out of the country, be it an employee or freelancer. 

Getting the residency certificate is kind of out of question since the employee might not go through all those procedures as the payment amount is low for a US citizen.

Which among the two would be the best option for us, and what all would be the taxes and other compliances that we need to be prepared for, be it the freelancer route or employee route? Do we need to keep any records of the employee for Indian tax and enforcement authorities? We intend to send the payment through banking channels as SWIFT, if everything else falls in place.