feat: charging tcs on sales invoice
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index 566734e..0be63a8 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -21,6 +21,7 @@
from erpnext.accounts.doctype.loyalty_program.loyalty_program import \
get_loyalty_program_details_with_points, get_loyalty_details, validate_loyalty_points
from erpnext.accounts.deferred_revenue import validate_service_stop_date
+from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import get_party_tax_withholding_details
from erpnext.healthcare.utils import manage_invoice_submit_cancel
@@ -73,6 +74,8 @@
if not self.is_pos:
self.so_dn_required()
+
+ self.set_tax_withholding()
self.validate_proj_cust()
self.validate_pos_return()
@@ -151,6 +154,30 @@
if cost_center_company != self.company:
frappe.throw(_("Row #{0}: Cost Center {1} does not belong to company {2}").format(frappe.bold(item.idx), frappe.bold(item.cost_center), frappe.bold(self.company)))
+ def set_tax_withholding(self):
+ tax_withholding_details = get_party_tax_withholding_details(self)
+
+ if not tax_withholding_details:
+ return
+
+ accounts = []
+ for d in self.taxes:
+ if d.account_head == tax_withholding_details.get("account_head"):
+ d.update(tax_withholding_details)
+ accounts.append(d.account_head)
+
+ if not accounts or tax_withholding_details.get("account_head") not in accounts:
+ self.append("taxes", tax_withholding_details)
+
+ to_remove = [d for d in self.taxes
+ if not d.tax_amount and d.account_head == tax_withholding_details.get("account_head")]
+
+ for d in to_remove:
+ self.remove(d)
+
+ # calculate totals again after applying TDS
+ self.calculate_taxes_and_totals()
+
def before_save(self):
set_account_for_mode_of_payment(self)
diff --git a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
index 3e0ba9a..36ed6de 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
@@ -104,31 +104,30 @@
def get_tax_amount(party_type, parties, ref_doc, tax_details, fiscal_year_details, pan_no=None):
fiscal_year = fiscal_year_details[0]
- vouchers = get_invoice_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type) or [""]
+ vouchers = get_invoice_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type)
advance_vouchers = get_advance_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type)
- tax_vouchers = vouchers + advance_vouchers
+ taxable_vouchers = vouchers + advance_vouchers
tax_deducted = 0
- dr_or_cr = 'credit' if party_type == 'Supplier' else 'debit'
- if tax_vouchers:
+ if taxable_vouchers:
+ # check if tds / tcs is already charged on taxable vouchers
filters = {
- dr_or_cr: ['>', 0],
- 'account': tax_details.account_head,
+ 'is_cancelled': 0,
+ 'credit': ['>', 0],
'fiscal_year': fiscal_year,
- 'voucher_no': ['in', tax_vouchers],
- 'is_cancelled': 0
+ 'account': tax_details.account_head,
+ 'voucher_no': ['in', taxable_vouchers],
}
- field = "sum({})".format(dr_or_cr)
+ field = "sum(credit)"
tax_deducted = frappe.db.get_value('GL Entry', filters, field) or 0.0
tax_amount = 0
+ posting_date = ref_doc.posting_date
if party_type == 'Supplier':
- net_total = ref_doc.net_total
- posting_date = ref_doc.posting_date
ldc = get_lower_deduction_certificate(fiscal_year, pan_no)
-
if tax_deducted:
+ net_total = ref_doc.net_total
if ldc:
tax_amount = get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total)
else:
@@ -139,6 +138,19 @@
fiscal_year_details, vouchers
)
+ elif party_type == 'Customer':
+ if tax_deducted:
+ grand_total = get_invoice_total_without_tcs(ref_doc, tax_details)
+ # if already tcs is charged, then (net total + gst amount) of invoice is chargeable
+ tax_amount = grand_total * tax_details.rate / 100 if grand_total > 0 else 0
+ else:
+ # if no tcs has been charged in FY,
+ # then (prev invoices + advances) value crossing the threshold are chargeable
+ tax_amount = get_tcs_amount(
+ parties, ref_doc, tax_details,
+ fiscal_year_details, vouchers, advance_vouchers
+ )
+
return tax_amount
def get_invoice_vouchers(parties, fiscal_year, company, party_type='Supplier'):
@@ -154,7 +166,7 @@
'is_cancelled': 0
}
- return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck="voucher_no")
+ return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck="voucher_no") or [""]
def get_advance_vouchers(parties, fiscal_year=None, company=None, from_date=None, to_date=None, party_type='Supplier'):
# for advance vouchers, debit and credit is reversed
@@ -162,10 +174,11 @@
filters = {
dr_or_cr: ['>', 0],
+ 'is_opening': 'No',
+ 'is_cancelled': 0,
'party_type': party_type,
'party': ['in', parties],
- 'is_opening': 'No',
- 'is_cancelled': 0
+ 'against_voucher': ['is', 'not set']
}
if fiscal_year:
@@ -175,7 +188,7 @@
if from_date and to_date:
filters['posting_date'] = ['between', (from_date, to_date)]
- return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck='voucher_no')
+ return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck='voucher_no') or [""]
def get_tds_amount(ldc, parties, ref_doc, tax_details, fiscal_year_details, vouchers):
tds_amount = 0
@@ -210,6 +223,53 @@
return tds_amount
+def get_tcs_amount(parties, ref_doc, tax_details, fiscal_year_details, vouchers, adv_vouchers):
+ tcs_amount = 0
+ fiscal_year, _, _ = fiscal_year_details
+
+ # sum of debit entries made from sales invoices
+ invoiced_amt = frappe.db.get_value('GL Entry', {
+ 'is_cancelled': 0,
+ 'party': ['in', parties],
+ 'company': ref_doc.company,
+ 'voucher_no': ['in', vouchers],
+ }, 'sum(debit)') or 0.0
+
+ # sum of credit entries made from PE / JV with unset 'against voucher'
+ advance_amt = frappe.db.get_value('GL Entry', {
+ 'is_cancelled': 0,
+ 'party': ['in', parties],
+ 'company': ref_doc.company,
+ 'voucher_no': ['in', adv_vouchers],
+ }, 'sum(credit)') or 0.0
+
+ # sum of credit entries made from sales invoice
+ credit_note_amt = frappe.db.get_value('GL Entry', {
+ 'is_cancelled': 0,
+ 'credit': ['>', 0],
+ 'party': ['in', parties],
+ 'fiscal_year': fiscal_year,
+ 'company': ref_doc.company,
+ 'voucher_type': 'Sales Invoice',
+ }, 'sum(credit)') or 0.0
+
+ current_invoice_total = get_invoice_total_without_tcs(ref_doc, tax_details)
+ chargeable_amt = current_invoice_total + invoiced_amt + advance_amt - credit_note_amt
+
+ threshold = tax_details.get('threshold', 0)
+ cumulative_threshold = tax_details.get('cumulative_threshold', 0)
+
+ if ((threshold and chargeable_amt >= threshold) or (cumulative_threshold and chargeable_amt >= cumulative_threshold)):
+ tcs_amount = chargeable_amt * tax_details.rate / 100 if chargeable_amt > 0 else 0
+
+ return tcs_amount
+
+def get_invoice_total_without_tcs(ref_doc, tax_details):
+ tcs_tax_row = [d for d in ref_doc.taxes if d.account_head == tax_details.account_head]
+ tcs_tax_row_amount = tcs_tax_row[0].base_tax_amount if tcs_tax_row else 0
+
+ return ref_doc.grand_total - tcs_tax_row_amount
+
def get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total):
tds_amount = 0
limit_consumed = frappe.db.get_value('Purchase Invoice', {
diff --git a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
index ef77674..c8bd083 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
@@ -9,7 +9,7 @@
from erpnext.accounts.utils import get_fiscal_year
from erpnext.buying.doctype.supplier.test_supplier import create_supplier
-test_dependencies = ["Supplier Group"]
+test_dependencies = ["Supplier Group", "Customer Group"]
class TestTaxWithholdingCategory(unittest.TestCase):
@classmethod
@@ -128,9 +128,42 @@
for d in invoices:
d.cancel()
+ def test_cumulative_threshold_tcs(self):
+ frappe.db.set_value("Customer", "Test TCS Customer", "tax_withholding_category", "Cumulative Threshold TCS")
+ invoices = []
+
+ # create invoices for lower than single threshold tax rate
+ for _ in range(2):
+ si = create_sales_invoice(customer = "Test TCS Customer")
+ si.submit()
+ invoices.append(si)
+
+ # create another invoice whose total when added to previously created invoice,
+ # surpasses cumulative threshhold
+ si = create_sales_invoice(customer = "Test TCS Customer")
+ si.submit()
+
+ # assert tax collection on total invoice amount created until now
+ tcs_charged = sum([d.base_tax_amount for d in si.taxes if d.account_head == 'TCS - _TC'])
+ self.assertEqual(tcs_charged, 3000)
+ self.assertEqual(si.grand_total, 13000)
+ invoices.append(si)
+
+ # TCS is already collected once, so going forward system will collect TCS on every invoice
+ si = create_sales_invoice(customer = "Test TCS Customer", rate=5000)
+ si.submit()
+
+ tcs_charged = sum([d.base_tax_amount for d in si.taxes if d.account_head == 'TCS - _TC'])
+ self.assertEqual(tcs_charged, 500)
+ invoices.append(si)
+
+ #delete invoices to avoid clashing
+ for d in invoices:
+ d.cancel()
+
def create_purchase_invoice(**args):
# return sales invoice doc object
- item = frappe.get_doc('Item', {'item_name': 'TDS Item'})
+ item = frappe.db.get_value('Item', {'item_name': 'TDS Item'}, "name")
args = frappe._dict(args)
pi = frappe.get_doc({
@@ -145,7 +178,7 @@
"taxes": [],
"items": [{
'doctype': 'Purchase Invoice Item',
- 'item_code': item.name,
+ 'item_code': item,
'qty': args.qty or 1,
'rate': args.rate or 10000,
'cost_center': 'Main - _TC',
@@ -156,6 +189,33 @@
pi.save()
return pi
+def create_sales_invoice(**args):
+ # return sales invoice doc object
+ item = frappe.db.get_value('Item', {'item_name': 'TCS Item'}, "name")
+
+ args = frappe._dict(args)
+ si = frappe.get_doc({
+ "doctype": "Sales Invoice",
+ "posting_date": today(),
+ "customer": args.customer,
+ "company": '_Test Company',
+ "taxes_and_charges": "",
+ "currency": "INR",
+ "debit_to": "Debtors - _TC",
+ "taxes": [],
+ "items": [{
+ 'doctype': 'Sales Invoice Item',
+ 'item_code': item,
+ 'qty': args.qty or 1,
+ 'rate': args.rate or 10000,
+ 'cost_center': 'Main - _TC',
+ 'expense_account': 'Cost of Goods Sold - _TC'
+ }]
+ })
+
+ si.save()
+ return si
+
def create_records():
# create a new suppliers
for name in ['Test TDS Supplier', 'Test TDS Supplier1', 'Test TDS Supplier2']:
@@ -168,7 +228,17 @@
"doctype": "Supplier",
}).insert()
- # create an item
+ for name in ['Test TCS Customer']:
+ if frappe.db.exists('Customer', name):
+ continue
+
+ frappe.get_doc({
+ "customer_group": "_Test Customer Group",
+ "customer_name": name,
+ "doctype": "Customer"
+ }).insert()
+
+ # create item
if not frappe.db.exists('Item', "TDS Item"):
frappe.get_doc({
"doctype": "Item",
@@ -178,7 +248,16 @@
"is_stock_item": 0,
}).insert()
- # create an account
+ if not frappe.db.exists('Item', "TCS Item"):
+ frappe.get_doc({
+ "doctype": "Item",
+ "item_code": "TCS Item",
+ "item_name": "TCS Item",
+ "item_group": "All Item Groups",
+ "is_stock_item": 1
+ }).insert()
+
+ # create tds account
if not frappe.db.exists("Account", "TDS - _TC"):
frappe.get_doc({
'doctype': 'Account',
@@ -189,6 +268,17 @@
'root_type': 'Asset'
}).insert()
+ # create tcs account
+ if not frappe.db.exists("Account", "TCS - _TC"):
+ frappe.get_doc({
+ 'doctype': 'Account',
+ 'company': '_Test Company',
+ 'account_name': 'TCS',
+ 'parent_account': 'Duties and Taxes - _TC',
+ 'report_type': 'Balance Sheet',
+ 'root_type': 'Liability'
+ }).insert()
+
def create_tax_with_holding_category():
fiscal_year = get_fiscal_year(today(), company="_Test Company")[0]
@@ -210,6 +300,23 @@
}]
}).insert()
+ if not frappe.db.exists("Tax Withholding Category", "Cumulative Threshold TCS"):
+ frappe.get_doc({
+ "doctype": "Tax Withholding Category",
+ "name": "Cumulative Threshold TCS",
+ "category_name": "10% TCS",
+ "rates": [{
+ 'fiscal_year': fiscal_year,
+ 'tax_withholding_rate': 10,
+ 'single_threshold': 0,
+ 'cumulative_threshold': 30000.00
+ }],
+ "accounts": [{
+ 'company': '_Test Company',
+ 'account': 'TCS - _TC'
+ }]
+ }).insert()
+
# Single thresold
if not frappe.db.exists("Tax Withholding Category", "Single Threshold TDS"):
frappe.get_doc({