Merge pull request #28978 from frappe/mergify/bp/develop/pr-28935

fix: Is Reverse Charge check in Tax Category (backport #28935)
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index c75606a..716dcc0 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -318,4 +318,5 @@
 erpnext.patches.v13_0.rename_ksa_qr_field
 erpnext.patches.v13_0.disable_ksa_print_format_for_others # 16-12-2021
 erpnext.patches.v14_0.add_default_exit_questionnaire_notification_template
-execute:frappe.delete_doc_if_exists('Workspace', 'ERPNext Integrations Settings')
\ No newline at end of file
+erpnext.patches.v13_0.update_tax_category_for_rcm
+execute:frappe.delete_doc_if_exists('Workspace', 'ERPNext Integrations Settings')
diff --git a/erpnext/patches/v13_0/update_tax_category_for_rcm.py b/erpnext/patches/v13_0/update_tax_category_for_rcm.py
new file mode 100644
index 0000000..7af2366
--- /dev/null
+++ b/erpnext/patches/v13_0/update_tax_category_for_rcm.py
@@ -0,0 +1,31 @@
+import frappe
+from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
+
+from erpnext.regional.india import states
+
+
+def execute():
+	company = frappe.get_all('Company', filters = {'country': 'India'})
+	if not company:
+		return
+
+	create_custom_fields({
+		'Tax Category': [
+			dict(fieldname='is_inter_state', label='Is Inter State',
+				fieldtype='Check', insert_after='disabled', print_hide=1),
+			dict(fieldname='is_reverse_charge', label='Is Reverse Charge', fieldtype='Check',
+				insert_after='is_inter_state', print_hide=1),
+			dict(fieldname='tax_category_column_break', fieldtype='Column Break',
+				insert_after='is_reverse_charge'),
+			dict(fieldname='gst_state', label='Source State', fieldtype='Select',
+				options='\n'.join(states), insert_after='company')
+		]
+	}, update=True)
+
+	tax_category = frappe.qb.DocType("Tax Category")
+
+	frappe.qb.update(tax_category).set(
+		tax_category.is_reverse_charge, 1
+	).where(
+		tax_category.name.isin(['Reverse Charge Out-State', 'Reverse Charge In-State'])
+	).run()
\ No newline at end of file
diff --git a/erpnext/regional/india/setup.py b/erpnext/regional/india/setup.py
index 5865424..c0dcb70 100644
--- a/erpnext/regional/india/setup.py
+++ b/erpnext/regional/india/setup.py
@@ -277,8 +277,10 @@
 	inter_state_gst_field = [
 		dict(fieldname='is_inter_state', label='Is Inter State',
 			fieldtype='Check', insert_after='disabled', print_hide=1),
+		dict(fieldname='is_reverse_charge', label='Is Reverse Charge', fieldtype='Check',
+			insert_after='is_inter_state', print_hide=1),
 		dict(fieldname='tax_category_column_break', fieldtype='Column Break',
-			insert_after='is_inter_state'),
+			insert_after='is_reverse_charge'),
 		dict(fieldname='gst_state', label='Source State', fieldtype='Select',
 			options='\n'.join(states), insert_after='company')
 	]
diff --git a/erpnext/regional/india/utils.py b/erpnext/regional/india/utils.py
index fd3ec3c..215b483 100644
--- a/erpnext/regional/india/utils.py
+++ b/erpnext/regional/india/utils.py
@@ -67,7 +67,8 @@
 		frappe.throw(_("Invalid PAN No. The input you've entered doesn't match the format of PAN."))
 
 def validate_tax_category(doc, method):
-	if doc.get('gst_state') and frappe.db.get_value('Tax Category', {'gst_state': doc.gst_state, 'is_inter_state': doc.is_inter_state}):
+	if doc.get('gst_state') and frappe.db.get_value('Tax Category', {'gst_state': doc.gst_state, 'is_inter_state': doc.is_inter_state,
+		'is_reverse_charge': doc.is_reverse_charge}):
 		if doc.is_inter_state:
 			frappe.throw(_("Inter State tax category for GST State {0} already exists").format(doc.gst_state))
 		else:
@@ -264,7 +265,7 @@
 
 def get_tax_template(master_doctype, company, is_inter_state, state_code):
 	tax_categories = frappe.get_all('Tax Category', fields = ['name', 'is_inter_state', 'gst_state'],
-		filters = {'is_inter_state': is_inter_state})
+		filters = {'is_inter_state': is_inter_state, 'is_reverse_charge': 0})
 
 	default_tax = ''
 
diff --git a/erpnext/setup/setup_wizard/data/country_wise_tax.json b/erpnext/setup/setup_wizard/data/country_wise_tax.json
index 14b7951..91e8eff 100644
--- a/erpnext/setup/setup_wizard/data/country_wise_tax.json
+++ b/erpnext/setup/setup_wizard/data/country_wise_tax.json
@@ -1178,11 +1178,13 @@
 			{
 				"title": "Reverse Charge In-State",
 				"is_inter_state": 0,
+				"is_reverse_charge": 1,
 				"gst_state": ""
 			},
 			{
 				"title": "Reverse Charge Out-State",
 				"is_inter_state": 1,
+				"is_reverse_charge": 1,
 				"gst_state": ""
 			},
 			{