diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
index bc41dca..8680311 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
@@ -1,9 +1,309 @@
 # Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and Contributors
 # See license.txt
 
-# import frappe
+
+import copy
+
+import frappe
 from frappe.tests.utils import FrappeTestCase
+from frappe.utils import flt
+
+from erpnext.controllers.tests.test_subcontracting_controller import (
+	get_rm_items,
+	get_subcontracting_order,
+	make_bom_for_subcontracted_items,
+	make_raw_materials,
+	make_service_items,
+	make_stock_in_entry,
+	make_stock_transfer_entry,
+	make_subcontracted_item,
+	make_subcontracted_items,
+	set_backflush_based_on,
+)
+from erpnext.stock.doctype.item.test_item import make_item
+from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry
+from erpnext.subcontracting.doctype.subcontracting_order.subcontracting_order import make_subcontracting_receipt
 
 
 class TestSubcontractingReceipt(FrappeTestCase):
-	pass
+	def setUp(self):
+		make_subcontracted_items()
+		make_raw_materials()
+		make_service_items()
+		make_bom_for_subcontracted_items()
+
+	def test_subcontracting(self):
+		set_backflush_based_on("BOM")
+		make_stock_entry(
+			item_code="_Test Item", qty=100, target="_Test Warehouse 1 - _TC", basic_rate=100
+		)
+		make_stock_entry(
+			item_code="_Test Item Home Desktop 100",
+			qty=100,
+			target="_Test Warehouse 1 - _TC",
+			basic_rate=100,
+		)
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 1",
+				"qty": 10,
+				"rate": 100,
+				"fg_item": "_Test FG Item",
+				"fg_item_qty": 10,
+			},
+		]
+		sco = get_subcontracting_order(service_items=service_items)
+		rm_items = get_rm_items(sco.supplied_items)
+		itemwise_details = make_stock_in_entry(rm_items=rm_items)
+		make_stock_transfer_entry(
+			sco_no=sco.name,
+			rm_items=rm_items,
+			itemwise_details=copy.deepcopy(itemwise_details),
+		)
+		scr = make_subcontracting_receipt(sco.name)
+		scr.save()
+		scr.submit()
+		rm_supp_cost = sum(item.amount for item in scr.get("supplied_items"))
+		self.assertEqual(scr.get("items")[0].rm_supp_cost, flt(rm_supp_cost))
+
+	def test_subcontracting_gle_fg_item_rate_zero(self):
+		from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import get_gl_entries
+
+		set_backflush_based_on("BOM")
+		make_stock_entry(
+			item_code="_Test Item",
+			target="Work In Progress - TCP1",
+			qty=100,
+			basic_rate=100,
+			company="_Test Company with perpetual inventory",
+		)
+		make_stock_entry(
+			item_code="_Test Item Home Desktop 100",
+			target="Work In Progress - TCP1",
+			qty=100,
+			basic_rate=100,
+			company="_Test Company with perpetual inventory",
+		)
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 1",
+				"qty": 10,
+				"rate": 0,
+				"fg_item": "_Test FG Item",
+				"fg_item_qty": 10,
+			},
+		]
+		sco = get_subcontracting_order(service_items=service_items)
+		rm_items = get_rm_items(sco.supplied_items)
+		itemwise_details = make_stock_in_entry(rm_items=rm_items)
+		make_stock_transfer_entry(
+			sco_no=sco.name,
+			rm_items=rm_items,
+			itemwise_details=copy.deepcopy(itemwise_details),
+		)
+		scr = make_subcontracting_receipt(sco.name)
+		scr.save()
+		scr.submit()
+		
+		gl_entries = get_gl_entries("Subcontracting Receipt", scr.name)
+		self.assertFalse(gl_entries)
+
+	def test_subcontracting_over_receipt(self):
+		"""
+		Behaviour: Raise multiple SCRs against one SCO that in total
+		        receive more than the required qty in the SCO.
+		Expected Result: Error Raised for Over Receipt against SCO.
+		"""
+		from erpnext.subcontracting.doctype.subcontracting_order.subcontracting_order import (
+			make_rm_stock_entry as make_subcontract_transfer_entry,
+		)
+		from erpnext.subcontracting.doctype.subcontracting_order.subcontracting_order import (
+			make_subcontracting_receipt,
+		)
+		from erpnext.subcontracting.doctype.subcontracting_order.test_subcontracting_order import (
+			make_subcontracted_item,
+		)
+
+		set_backflush_based_on("Material Transferred for Subcontract")
+		item_code = "_Test Subcontracted FG Item 1"
+		make_subcontracted_item(item_code=item_code)
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 1",
+				"qty": 1,
+				"rate": 100,
+				"fg_item": "_Test Subcontracted FG Item 1",
+				"fg_item_qty": 1,
+			},
+		]
+		sco = get_subcontracting_order(
+			service_items=service_items,
+			include_exploded_items=0,
+		)
+
+		# stock raw materials in a warehouse before transfer
+		make_stock_entry(
+			target="_Test Warehouse - _TC", item_code="Test Extra Item 1", qty=10, basic_rate=100
+		)
+		make_stock_entry(
+			target="_Test Warehouse - _TC", item_code="_Test FG Item", qty=1, basic_rate=100
+		)
+		make_stock_entry(
+			target="_Test Warehouse - _TC", item_code="Test Extra Item 2", qty=1, basic_rate=100
+		)
+
+		rm_items = [
+			{
+				"item_code": item_code,
+				"rm_item_code": sco.supplied_items[0].rm_item_code,
+				"item_name": "_Test FG Item",
+				"qty": sco.supplied_items[0].required_qty,
+				"warehouse": "_Test Warehouse - _TC",
+				"stock_uom": "Nos",
+			},
+			{
+				"item_code": item_code,
+				"rm_item_code": sco.supplied_items[1].rm_item_code,
+				"item_name": "Test Extra Item 1",
+				"qty": sco.supplied_items[1].required_qty,
+				"warehouse": "_Test Warehouse - _TC",
+				"stock_uom": "Nos",
+			},
+		]
+		ste = frappe.get_doc(make_subcontract_transfer_entry(sco.name, rm_items))
+		ste.to_warehouse = "_Test Warehouse 1 - _TC"
+		ste.save()
+		ste.submit()
+
+		scr1 = make_subcontracting_receipt(sco.name)
+		scr2 = make_subcontracting_receipt(sco.name)
+
+		scr1.submit()
+		self.assertRaises(frappe.ValidationError, scr2.submit)
+
+	def test_subcontracted_scr_for_multi_transfer_batches(self):
+		from erpnext.subcontracting.doctype.subcontracting_order.subcontracting_order import (
+			make_rm_stock_entry,
+			make_subcontracting_receipt,
+		)
+
+		set_backflush_based_on("Material Transferred for Subcontract")
+		item_code = "_Test Subcontracted FG Item 3"
+
+		make_item(
+			"Sub Contracted Raw Material 3",
+			{"is_stock_item": 1, "is_sub_contracted_item": 1, "has_batch_no": 1, "create_new_batch": 1},
+		)
+
+		make_subcontracted_item(
+			item_code=item_code, has_batch_no=1, raw_materials=["Sub Contracted Raw Material 3"]
+		)
+
+		order_qty = 500
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 3",
+				"qty": order_qty,
+				"rate": 100,
+				"fg_item": "_Test Subcontracted FG Item 3",
+				"fg_item_qty": order_qty,
+			},
+		]
+		sco = get_subcontracting_order(service_items=service_items)
+
+		ste1 = make_stock_entry(
+			target="_Test Warehouse - _TC",
+			item_code="Sub Contracted Raw Material 3",
+			qty=300,
+			basic_rate=100,
+		)
+		ste2 = make_stock_entry(
+			target="_Test Warehouse - _TC",
+			item_code="Sub Contracted Raw Material 3",
+			qty=200,
+			basic_rate=100,
+		)
+
+		transferred_batch = {ste1.items[0].batch_no: 300, ste2.items[0].batch_no: 200}
+
+		rm_items = [
+			{
+				"item_code": item_code,
+				"rm_item_code": "Sub Contracted Raw Material 3",
+				"item_name": "_Test Item",
+				"qty": 300,
+				"warehouse": "_Test Warehouse - _TC",
+				"stock_uom": "Nos",
+				"name": sco.supplied_items[0].name,
+			},
+			{
+				"item_code": item_code,
+				"rm_item_code": "Sub Contracted Raw Material 3",
+				"item_name": "_Test Item",
+				"qty": 200,
+				"warehouse": "_Test Warehouse - _TC",
+				"stock_uom": "Nos",
+				"name": sco.supplied_items[0].name,
+			},
+		]
+
+		se = frappe.get_doc(make_rm_stock_entry(sco.name, rm_items))
+		self.assertEqual(len(se.items), 2)
+		se.items[0].batch_no = ste1.items[0].batch_no
+		se.items[1].batch_no = ste2.items[0].batch_no
+		se.submit()
+
+		supplied_qty = frappe.db.get_value(
+			"Subcontracting Order Supplied Item",
+			{"parent": sco.name, "rm_item_code": "Sub Contracted Raw Material 3"},
+			"supplied_qty",
+		)
+
+		self.assertEqual(supplied_qty, 500.00)
+
+		scr = make_subcontracting_receipt(sco.name)
+		scr.save()
+		self.assertEqual(len(scr.supplied_items), 2)
+
+		for row in scr.supplied_items:
+			self.assertEqual(transferred_batch.get(row.batch_no), row.consumed_qty)
+
+
+def get_items(**args):
+	args = frappe._dict(args)
+	return [
+		{
+			"conversion_factor": 1.0,
+			"description": "_Test Item",
+			"doctype": "Subcontracting Receipt Item",
+			"item_code": "_Test Item",
+			"item_name": "_Test Item",
+			"parentfield": "items",
+			"qty": 5.0,
+			"rate": 50.0,
+			"received_qty": 5.0,
+			"rejected_qty": 0.0,
+			"stock_uom": "_Test UOM",
+			"warehouse": args.warehouse or "_Test Warehouse - _TC",
+			"cost_center": args.cost_center or "Main - _TC",
+		},
+		{
+			"conversion_factor": 1.0,
+			"description": "_Test Item Home Desktop 100",
+			"doctype": "Subcontracting Receipt Item",
+			"item_code": "_Test Item Home Desktop 100",
+			"item_name": "_Test Item Home Desktop 100",
+			"parentfield": "items",
+			"qty": 5.0,
+			"rate": 50.0,
+			"received_qty": 5.0,
+			"rejected_qty": 0.0,
+			"stock_uom": "_Test UOM",
+			"warehouse": args.warehouse or "_Test Warehouse 1 - _TC",
+			"cost_center": args.cost_center or "Main - _TC",
+		},
+	]