fix: tcs amount calculation
This commit is contained in:
Saqib Ansari
parent
31eb740aef
commit
4d9b6066a2
@ -161,16 +161,18 @@ class SalesInvoice(SellingController):
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return
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accounts = []
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tax_withholding_account = tax_withholding_details.get("account_head")
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for d in self.taxes:
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if d.account_head == tax_withholding_details.get("account_head"):
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if d.account_head == tax_withholding_account:
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d.update(tax_withholding_details)
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accounts.append(d.account_head)
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if not accounts or tax_withholding_details.get("account_head") not in accounts:
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if not accounts or tax_withholding_account not in accounts:
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self.append("taxes", tax_withholding_details)
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to_remove = [d for d in self.taxes
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if not d.tax_amount and d.account_head == tax_withholding_details.get("account_head")]
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if not d.tax_amount and d.charge_type == "Actual" and d.account_head == tax_withholding_account]
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for d in to_remove:
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self.remove(d)
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@ -12,22 +12,22 @@ from erpnext.accounts.utils import get_fiscal_year
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class TaxWithholdingCategory(Document):
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pass
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def get_party_details(ref_doc):
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def get_party_details(inv):
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party_type, party = '', ''
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if ref_doc.doctype == 'Sales Invoice':
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if inv.doctype == 'Sales Invoice':
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party_type = 'Customer'
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party = ref_doc.customer
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party = inv.customer
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else:
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party_type = 'Supplier'
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party = ref_doc.supplier
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party = inv.supplier
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return party_type, party
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def get_party_tax_withholding_details(ref_doc, tax_withholding_category=None):
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def get_party_tax_withholding_details(inv, tax_withholding_category=None):
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pan_no = ''
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parties = []
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party_type, party = get_party_details(ref_doc)
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party_type, party = get_party_details(inv)
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if not tax_withholding_category:
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tax_withholding_category, pan_no = frappe.db.get_value(party_type, party, ['tax_withholding_category', 'pan'])
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@ -46,24 +46,28 @@ def get_party_tax_withholding_details(ref_doc, tax_withholding_category=None):
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if not parties:
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parties.append(party)
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fiscal_year = get_fiscal_year(ref_doc.posting_date, company=ref_doc.company)
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tax_details = get_tax_withholding_details(tax_withholding_category, fiscal_year[0], ref_doc.company)
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fiscal_year = get_fiscal_year(inv.posting_date, company=inv.company)
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tax_details = get_tax_withholding_details(tax_withholding_category, fiscal_year[0], inv.company)
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if not tax_details:
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frappe.throw(_('Please set associated account in Tax Withholding Category {0} against Company {1}')
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.format(tax_withholding_category, ref_doc.company))
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.format(tax_withholding_category, inv.company))
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if party_type == 'Customer' and not tax_details.cumulative_threshold:
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# TCS is only chargeable on sum of invoiced value
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frappe.throw(_('Tax Withholding Category {} against Company {} for Customer {} should have Cumulative Threshold value.')
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.format(tax_withholding_category, ref_doc.company, party))
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.format(tax_withholding_category, inv.company, party))
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tax_amount = get_tax_amount(
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tax_amount, tax_deducted = get_tax_amount(
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party_type, parties,
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ref_doc, tax_details,
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inv, tax_details,
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fiscal_year, pan_no
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)
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tax_row = get_tax_row(tax_details, tax_amount)
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if party_type == 'Supplier':
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tax_row = get_tax_row_for_tds(tax_details, tax_amount)
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else:
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tax_row = get_tax_row_for_tcs(inv, tax_details, tax_amount, tax_deducted)
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return tax_row
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@ -90,14 +94,44 @@ def get_tax_withholding_rates(tax_withholding, fiscal_year):
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frappe.throw(_("No Tax Withholding data found for the current Fiscal Year."))
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def get_tax_row(tax_details, tax_amount):
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def get_tax_row_for_tcs(inv, tax_details, tax_amount, tax_deducted):
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row = {
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"category": "Total",
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"charge_type": "Actual",
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"tax_amount": tax_amount,
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"description": tax_details.description,
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"account_head": tax_details.account_head
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}
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if tax_deducted:
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# TCS already deducted on previous invoices
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# So, TCS will be calculated by 'Previous Row Total'
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taxes_excluding_tcs = [d for d in inv.taxes if d.account_head != tax_details.account_head]
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if taxes_excluding_tcs:
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# chargeable amount is the total amount after other charges are applied
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row.update({
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"charge_type": "On Previous Row Total",
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"row_id": len(taxes_excluding_tcs),
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"rate": tax_details.rate
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})
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else:
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# if only TCS is to be charged, then net total is chargeable amount
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row.update({
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"charge_type": "On Net Total",
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"rate": tax_details.rate
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})
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return row
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def get_tax_row_for_tds(tax_details, tax_amount):
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return {
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"category": "Total",
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"add_deduct_tax": "Deduct",
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"charge_type": "Actual",
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"account_head": tax_details.account_head,
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"tax_amount": tax_amount,
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"add_deduct_tax": "Deduct",
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"description": tax_details.description,
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"tax_amount": tax_amount
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"account_head": tax_details.account_head
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}
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def get_lower_deduction_certificate(fiscal_year, pan_no):
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@ -105,57 +139,46 @@ def get_lower_deduction_certificate(fiscal_year, pan_no):
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if ldc_name:
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return frappe.get_doc('Lower Deduction Certificate', ldc_name)
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def get_tax_amount(party_type, parties, ref_doc, tax_details, fiscal_year_details, pan_no=None):
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def get_tax_amount(party_type, parties, inv, tax_details, fiscal_year_details, pan_no=None):
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fiscal_year = fiscal_year_details[0]
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vouchers = get_invoice_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type)
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advance_vouchers = get_advance_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type)
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vouchers = get_invoice_vouchers(parties, fiscal_year, inv.company, party_type=party_type)
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advance_vouchers = get_advance_vouchers(parties, fiscal_year, inv.company, party_type=party_type)
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taxable_vouchers = vouchers + advance_vouchers
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tax_deducted = 0
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if taxable_vouchers:
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# check if tds / tcs is already charged on taxable vouchers
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filters = {
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'is_cancelled': 0,
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'credit': ['>', 0],
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'fiscal_year': fiscal_year,
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'account': tax_details.account_head,
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'voucher_no': ['in', taxable_vouchers],
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}
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field = "sum(credit)"
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tax_deducted = frappe.db.get_value('GL Entry', filters, field) or 0.0
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tax_deducted = get_deducted_tax(taxable_vouchers, fiscal_year, tax_details)
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tax_amount = 0
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posting_date = ref_doc.posting_date
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posting_date = inv.posting_date
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if party_type == 'Supplier':
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ldc = get_lower_deduction_certificate(fiscal_year, pan_no)
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if tax_deducted:
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net_total = ref_doc.net_total
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net_total = inv.net_total
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if ldc:
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tax_amount = get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total)
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else:
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tax_amount = net_total * tax_details.rate / 100 if net_total > 0 else 0
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else:
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tax_amount = get_tds_amount(
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ldc, parties, ref_doc, tax_details,
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ldc, parties, inv, tax_details,
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fiscal_year_details, vouchers
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)
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elif party_type == 'Customer':
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if tax_deducted:
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grand_total = get_invoice_total_without_tcs(ref_doc, tax_details)
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# if already tcs is charged, then (net total + gst amount) of invoice is chargeable
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tax_amount = grand_total * tax_details.rate / 100 if grand_total > 0 else 0
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# if already TCS is charged, then amount will be calculated based on 'Previous Row Total'
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tax_amount = 0
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else:
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# if no tcs has been charged in FY,
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# if no TCS has been charged in FY,
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# then chargeable value is "prev invoices + advances" value which cross the threshold
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tax_amount = get_tcs_amount(
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parties, ref_doc, tax_details,
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parties, inv, tax_details,
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fiscal_year_details, vouchers, advance_vouchers
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)
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return tax_amount
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return tax_amount, tax_deducted
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def get_invoice_vouchers(parties, fiscal_year, company, party_type='Supplier'):
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dr_or_cr = 'credit' if party_type == 'Supplier' else 'debit'
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@ -194,7 +217,20 @@ def get_advance_vouchers(parties, fiscal_year=None, company=None, from_date=None
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return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck='voucher_no') or [""]
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def get_tds_amount(ldc, parties, ref_doc, tax_details, fiscal_year_details, vouchers):
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def get_deducted_tax(taxable_vouchers, fiscal_year, tax_details):
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# check if TDS / TCS account is already charged on taxable vouchers
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filters = {
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'is_cancelled': 0,
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'credit': ['>', 0],
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'fiscal_year': fiscal_year,
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'account': tax_details.account_head,
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'voucher_no': ['in', taxable_vouchers],
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}
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field = "sum(credit)"
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return frappe.db.get_value('GL Entry', filters, field) or 0.0
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def get_tds_amount(ldc, parties, inv, tax_details, fiscal_year_details, vouchers):
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tds_amount = 0
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supp_credit_amt = frappe.db.get_value('Purchase Invoice', {
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@ -207,9 +243,9 @@ def get_tds_amount(ldc, parties, ref_doc, tax_details, fiscal_year_details, vouc
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}, 'sum(credit_in_account_currency)') or 0.0
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supp_credit_amt += supp_jv_credit_amt
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supp_credit_amt += ref_doc.net_total
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supp_credit_amt += inv.net_total
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debit_note_amount = get_debit_note_amount(parties, fiscal_year_details, ref_doc.company)
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debit_note_amount = get_debit_note_amount(parties, fiscal_year_details, inv.company)
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supp_credit_amt -= debit_note_amount
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threshold = tax_details.get('threshold', 0)
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@ -218,7 +254,7 @@ def get_tds_amount(ldc, parties, ref_doc, tax_details, fiscal_year_details, vouc
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if ((threshold and supp_credit_amt >= threshold) or (cumulative_threshold and supp_credit_amt >= cumulative_threshold)):
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if ldc and is_valid_certificate(
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ldc.valid_from, ldc.valid_upto,
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ref_doc.posting_date, tax_deducted,
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inv.posting_date, tax_deducted,
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net_total, ldc.certificate_limit
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):
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tds_amount = get_ltds_amount(supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details)
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@ -227,7 +263,7 @@ def get_tds_amount(ldc, parties, ref_doc, tax_details, fiscal_year_details, vouc
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return tds_amount
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def get_tcs_amount(parties, ref_doc, tax_details, fiscal_year_details, vouchers, adv_vouchers):
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def get_tcs_amount(parties, inv, tax_details, fiscal_year_details, vouchers, adv_vouchers):
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tcs_amount = 0
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fiscal_year, _, _ = fiscal_year_details
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@ -235,7 +271,7 @@ def get_tcs_amount(parties, ref_doc, tax_details, fiscal_year_details, vouchers,
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invoiced_amt = frappe.db.get_value('GL Entry', {
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'is_cancelled': 0,
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'party': ['in', parties],
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'company': ref_doc.company,
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'company': inv.company,
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'voucher_no': ['in', vouchers],
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}, 'sum(debit)') or 0.0
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@ -243,7 +279,7 @@ def get_tcs_amount(parties, ref_doc, tax_details, fiscal_year_details, vouchers,
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advance_amt = frappe.db.get_value('GL Entry', {
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'is_cancelled': 0,
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'party': ['in', parties],
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'company': ref_doc.company,
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'company': inv.company,
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'voucher_no': ['in', adv_vouchers],
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}, 'sum(credit)') or 0.0
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@ -253,13 +289,13 @@ def get_tcs_amount(parties, ref_doc, tax_details, fiscal_year_details, vouchers,
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'credit': ['>', 0],
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'party': ['in', parties],
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'fiscal_year': fiscal_year,
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'company': ref_doc.company,
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'company': inv.company,
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'voucher_type': 'Sales Invoice',
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}, 'sum(credit)') or 0.0
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cumulative_threshold = tax_details.get('cumulative_threshold', 0)
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current_invoice_total = get_invoice_total_without_tcs(ref_doc, tax_details)
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current_invoice_total = get_invoice_total_without_tcs(inv, tax_details)
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total_invoiced_amt = current_invoice_total + invoiced_amt + advance_amt - credit_note_amt
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if ((cumulative_threshold and total_invoiced_amt >= cumulative_threshold)):
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@ -268,11 +304,11 @@ def get_tcs_amount(parties, ref_doc, tax_details, fiscal_year_details, vouchers,
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return tcs_amount
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def get_invoice_total_without_tcs(ref_doc, tax_details):
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tcs_tax_row = [d for d in ref_doc.taxes if d.account_head == tax_details.account_head]
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def get_invoice_total_without_tcs(inv, tax_details):
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tcs_tax_row = [d for d in inv.taxes if d.account_head == tax_details.account_head]
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tcs_tax_row_amount = tcs_tax_row[0].base_tax_amount if tcs_tax_row else 0
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return ref_doc.grand_total - tcs_tax_row_amount
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return inv.grand_total - tcs_tax_row_amount
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def get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total):
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tds_amount = 0
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@ -18,6 +18,9 @@ class TestTaxWithholdingCategory(unittest.TestCase):
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create_records()
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create_tax_with_holding_category()
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def tearDown(self):
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cancel_invoices()
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def test_cumulative_threshold_tds(self):
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frappe.db.set_value("Supplier", "Test TDS Supplier", "tax_withholding_category", "Cumulative Threshold TDS")
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invoices = []
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@ -161,6 +164,23 @@ class TestTaxWithholdingCategory(unittest.TestCase):
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for d in invoices:
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d.cancel()
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def cancel_invoices():
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purchase_invoices = frappe.get_all("Purchase Invoice", {
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'supplier': ['in', ['Test TDS Supplier', 'Test TDS Supplier1', 'Test TDS Supplier2']],
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'docstatus': 1
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}, pluck="name")
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sales_invoices = frappe.get_all("Sales Invoice", {
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'customer': 'Test TCS Customer',
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'docstatus': 1
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}, pluck="name")
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for d in purchase_invoices:
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frappe.get_doc('Purchase Invoice', d).cancel()
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for d in sales_invoices:
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frappe.get_doc('Sales Invoice', d).cancel()
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def create_purchase_invoice(**args):
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# return sales invoice doc object
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item = frappe.db.get_value('Item', {'item_name': 'TDS Item'}, "name")
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