From 767c8f92bef52aa8f1855b6ac3388f0922eb7249 Mon Sep 17 00:00:00 2001 From: ljain112 Date: Wed, 18 Sep 2024 13:08:38 +0530 Subject: [PATCH 1/2] fix: deduct advances adjusted for threshold check for tcs --- .../tax_withholding_category.py | 15 +++++++++++++-- 1 file changed, 13 insertions(+), 2 deletions(-) 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 c27824498f5..dbc03f4a3c8 100644 --- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py +++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py @@ -327,7 +327,7 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N tax_amount = 0 else: # if no TCS has been charged in FY, - # then chargeable value is "prev invoices + advances" value which cross the threshold + # then chargeable value is "prev invoices + advances - advance_adjusted" value which cross the threshold tax_amount = get_tcs_amount(parties, inv, tax_details, vouchers, advance_vouchers) if cint(tax_details.round_off_tax_amount): @@ -631,9 +631,12 @@ def get_tcs_amount(parties, inv, tax_details, vouchers, adv_vouchers): ) cumulative_threshold = tax_details.get("cumulative_threshold", 0) + advance_adjusted = get_advance_adjusted_in_invoice(inv) current_invoice_total = get_invoice_total_without_tcs(inv, tax_details) - total_invoiced_amt = current_invoice_total + invoiced_amt + advance_amt - credit_note_amt + total_invoiced_amt = ( + current_invoice_total + invoiced_amt + advance_amt - credit_note_amt - advance_adjusted + ) if cumulative_threshold and total_invoiced_amt >= cumulative_threshold: chargeable_amt = total_invoiced_amt - cumulative_threshold @@ -642,6 +645,14 @@ def get_tcs_amount(parties, inv, tax_details, vouchers, adv_vouchers): return tcs_amount +def get_advance_adjusted_in_invoice(inv): + advances_adjusted = 0 + for row in inv.get("advances", []): + advances_adjusted += row.allocated_amount + + return advances_adjusted + + def get_invoice_total_without_tcs(inv, tax_details): tcs_tax_row = [d for d in inv.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 From efe238cefd627125d1c293297024e9ad5290d6dd Mon Sep 17 00:00:00 2001 From: ljain112 Date: Tue, 8 Oct 2024 11:24:44 +0530 Subject: [PATCH 2/2] test: added test cases for the tcs deduction for advances adjusted. --- .../test_tax_withholding_category.py | 40 +++++++++++++++++++ 1 file changed, 40 insertions(+) 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 1e3939d98a4..24c9265eecd 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 @@ -210,6 +210,46 @@ class TestTaxWithholdingCategory(FrappeTestCase): d.reload() d.cancel() + def test_tcs_on_allocated_advance_payments(self): + frappe.db.set_value( + "Customer", "Test TCS Customer", "tax_withholding_category", "Cumulative Threshold TCS" + ) + + vouchers = [] + + # create advance payment + pe = create_payment_entry( + payment_type="Receive", party_type="Customer", party="Test TCS Customer", paid_amount=30000 + ) + pe.paid_from = "Debtors - _TC" + pe.paid_to = "Cash - _TC" + pe.submit() + vouchers.append(pe) + + si = create_sales_invoice(customer="Test TCS Customer", rate=50000) + advances = si.get_advance_entries() + si.append( + "advances", + { + "reference_type": advances[0].reference_type, + "reference_name": advances[0].reference_name, + "advance_amount": advances[0].amount, + "allocated_amount": 30000, + }, + ) + si.submit() + vouchers.append(si) + + # assert tax collection on total invoice ,advance payment adjusted should be excluded. + tcs_charged = sum([d.base_tax_amount for d in si.taxes if d.account_head == "TCS - _TC"]) + # tcs = (inv amt)50000+(adv amt)30000-(adv adj) 30000 - threshold(30000) * rate 10% + self.assertEqual(tcs_charged, 2000) + + # cancel invoice and payments to avoid clashing + for d in reversed(vouchers): + d.reload() + d.cancel() + def test_tds_calculation_on_net_total(self): frappe.db.set_value( "Supplier", "Test TDS Supplier4", "tax_withholding_category", "Cumulative Threshold TDS"