If you are light in built, then it will be better to squat by placing the feet on the toilet seat. It is important to ensure that one cleans the seat after doing this to avoid causing inconveniencing others.

However, if you are heavy in built, and are unable to squat, then after ensuring the toilet seat is clean, you may sit on the toilet seat. Toilet paper should be placed in the pan to help minimize the splashes.

and Allah Ta'ala Knows Best

Mufti Ebrahim Desai