From d78cf9725098af1ebe0f08df177d2a54bb1062e9 Mon Sep 17 00:00:00 2001 From: Deepesh Garg <42651287+deepeshgarg007@users.noreply.github.com> Date: Sun, 26 Apr 2020 20:08:52 +0530 Subject: [PATCH] feat: Allow tax withholding category selection at invoice level (#20870) * feat: Allow tax withholding category selection at invoice level * fix: Linitng fixes * feat: TDS calculation using common PAN * fix: Add provision to deduct Lower TDS in purchase invoice * fix: Consider only ref docs company while computing TDS * fix: Default permission fixes * fix: Add validation for dates in fiscal year * fix: Undefined variable --- .../purchase_invoice/purchase_invoice.js | 15 +- .../purchase_invoice/purchase_invoice.json | 11 +- .../purchase_invoice/purchase_invoice.py | 2 +- .../tax_withholding_category.py | 128 +++++++++++++--- .../tds_computation_summary.py | 11 +- erpnext/patches.txt | 1 + .../add_permission_in_lower_deduction.py | 13 ++ .../lower_deduction_certificate/__init__.py | 0 .../lower_deduction_certificate.js | 8 + .../lower_deduction_certificate.json | 138 ++++++++++++++++++ .../lower_deduction_certificate.py | 26 ++++ .../test_lower_deduction_certificate.py | 10 ++ erpnext/regional/india/setup.py | 2 +- 13 files changed, 334 insertions(+), 31 deletions(-) create mode 100644 erpnext/patches/v12_0/add_permission_in_lower_deduction.py create mode 100644 erpnext/regional/doctype/lower_deduction_certificate/__init__.py create mode 100644 erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.js create mode 100644 erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.json create mode 100644 erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.py create mode 100644 erpnext/regional/doctype/lower_deduction_certificate/test_lower_deduction_certificate.py diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js index 9292b633fc..3cf4d5994a 100644 --- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js +++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js @@ -261,12 +261,25 @@ erpnext.accounts.PurchaseInvoice = erpnext.buying.BuyingController.extend({ price_list: this.frm.doc.buying_price_list }, function() { me.apply_pricing_rule(); - me.frm.doc.apply_tds = me.frm.supplier_tds ? 1 : 0; + me.frm.doc.tax_withholding_category = me.frm.supplier_tds; me.frm.set_df_property("apply_tds", "read_only", me.frm.supplier_tds ? 0 : 1); + me.frm.set_df_property("tax_withholding_category", "hidden", me.frm.supplier_tds ? 0 : 1); }) }, + apply_tds: function(frm) { + var me = this; + + if (!me.frm.doc.apply_tds) { + me.frm.set_value("tax_withholding_category", ''); + me.frm.set_df_property("tax_withholding_category", "hidden", 1); + } else { + me.frm.set_value("tax_withholding_category", me.frm.supplier_tds); + me.frm.set_df_property("tax_withholding_category", "hidden", 0); + } + }, + credit_to: function() { var me = this; if(this.frm.doc.credit_to) { diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json index 0e0945454c..98ba5c72ae 100644 --- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json +++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json @@ -13,6 +13,7 @@ "supplier_name", "tax_id", "due_date", + "tax_withholding_category", "column_break1", "company", "posting_date", @@ -1294,13 +1295,21 @@ "fieldtype": "Check", "label": "Is Internal Supplier", "read_only": 1 + }, + { + "fieldname": "tax_withholding_category", + "fieldtype": "Link", + "hidden": 1, + "label": "Tax Withholding Category", + "options": "Tax Withholding Category", + "print_hide": 1 } ], "icon": "fa fa-file-text", "idx": 204, "is_submittable": 1, "links": [], - "modified": "2020-04-17 13:05:25.199832", + "modified": "2020-04-18 13:05:25.199832", "modified_by": "Administrator", "module": "Accounts", "name": "Purchase Invoice", diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py index 0283d304d7..b1ae194301 100644 --- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py +++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py @@ -1002,7 +1002,7 @@ class PurchaseInvoice(BuyingController): if not self.apply_tds: return - tax_withholding_details = get_party_tax_withholding_details(self) + tax_withholding_details = get_party_tax_withholding_details(self, self.tax_withholding_category) if not tax_withholding_details: return 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 6c31e9efed..dd6b4fdc60 100644 --- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py +++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py @@ -6,23 +6,42 @@ from __future__ import unicode_literals import frappe from frappe import _ from frappe.model.document import Document -from frappe.utils import flt +from frappe.utils import flt, getdate from erpnext.accounts.utils import get_fiscal_year class TaxWithholdingCategory(Document): pass -def get_party_tax_withholding_details(ref_doc): - tax_withholding_category = frappe.db.get_value('Supplier', ref_doc.supplier, 'tax_withholding_category') +def get_party_tax_withholding_details(ref_doc, tax_withholding_category=None): + + pan_no = '' + suppliers = [] + + if not tax_withholding_category: + tax_withholding_category, pan_no = frappe.db.get_value('Supplier', ref_doc.supplier, ['tax_withholding_category', 'pan']) + if not tax_withholding_category: return + if not pan_no: + pan_no = frappe.db.get_value('Supplier', ref_doc.supplier, 'pan') + + # Get others suppliers with the same PAN No + if pan_no: + suppliers = [d.name for d in frappe.get_all('Supplier', fields=['name'], filters={'pan': pan_no})] + + if not suppliers: + suppliers.append(ref_doc.supplier) + fy = get_fiscal_year(ref_doc.posting_date, company=ref_doc.company) tax_details = get_tax_withholding_details(tax_withholding_category, fy[0], ref_doc.company) if not tax_details: frappe.throw(_('Please set associated account in Tax Withholding Category {0} against Company {1}') .format(tax_withholding_category, ref_doc.company)) - tds_amount = get_tds_amount(ref_doc, tax_details, fy) + + tds_amount = get_tds_amount(suppliers, ref_doc.net_total, ref_doc.company, + tax_details, fy, ref_doc.posting_date, pan_no) + tax_row = get_tax_row(tax_details, tds_amount) return tax_row @@ -51,6 +70,7 @@ def get_tax_withholding_rates(tax_withholding, fiscal_year): frappe.throw(_("No Tax Withholding data found for the current Fiscal Year.")) def get_tax_row(tax_details, tds_amount): + return { "category": "Total", "add_deduct_tax": "Deduct", @@ -60,25 +80,36 @@ def get_tax_row(tax_details, tds_amount): "tax_amount": tds_amount } -def get_tds_amount(ref_doc, tax_details, fiscal_year_details): +def get_tds_amount(suppliers, net_total, company, tax_details, fiscal_year_details, posting_date, pan_no=None): fiscal_year, year_start_date, year_end_date = fiscal_year_details tds_amount = 0 tds_deducted = 0 - def _get_tds(amount): + def _get_tds(amount, rate): if amount <= 0: return 0 - return amount * tax_details.rate / 100 + return amount * rate / 100 + + ldc_name = frappe.db.get_value('Lower Deduction Certificate', + { + 'pan_no': pan_no, + 'fiscal_year': fiscal_year + }, 'name') + ldc = '' + + if ldc_name: + ldc = frappe.get_doc('Lower Deduction Certificate', ldc_name) entries = frappe.db.sql(""" select voucher_no, credit from `tabGL Entry` - where party=%s and fiscal_year=%s and credit > 0 - """, (ref_doc.supplier, fiscal_year), as_dict=1) + where company = %s and + party in %s and fiscal_year=%s and credit > 0 + """, (company, tuple(suppliers), fiscal_year), as_dict=1) vouchers = [d.voucher_no for d in entries] - advance_vouchers = get_advance_vouchers(ref_doc.supplier, fiscal_year) + advance_vouchers = get_advance_vouchers(suppliers, fiscal_year=fiscal_year, company=company) tds_vouchers = vouchers + advance_vouchers @@ -93,7 +124,20 @@ def get_tds_amount(ref_doc, tax_details, fiscal_year_details): tds_deducted = tds_deducted[0][0] if tds_deducted and tds_deducted[0][0] else 0 if tds_deducted: - tds_amount = _get_tds(ref_doc.net_total) + if ldc: + limit_consumed = frappe.db.get_value('Purchase Invoice', + { + 'supplier': ('in', suppliers), + 'apply_tds': 1, + 'docstatus': 1 + }, 'sum(net_total)') + + if ldc and is_valid_certificate(ldc.valid_from, ldc.valid_upto, posting_date, limit_consumed, net_total, + ldc.certificate_limit): + + tds_amount = get_ltds_amount(net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details) + else: + tds_amount = _get_tds(net_total, tax_details.rate) else: supplier_credit_amount = frappe.get_all('Purchase Invoice Item', fields = ['sum(net_amount)'], @@ -106,43 +150,79 @@ def get_tds_amount(ref_doc, tax_details, fiscal_year_details): fields = ['sum(credit_in_account_currency)'], filters = { 'parent': ('in', vouchers), 'docstatus': 1, - 'party': ref_doc.supplier, + 'party': ('in', suppliers), 'reference_type': ('not in', ['Purchase Invoice']) }, as_list=1) supplier_credit_amount += (jv_supplier_credit_amt[0][0] if jv_supplier_credit_amt and jv_supplier_credit_amt[0][0] else 0) - supplier_credit_amount += ref_doc.net_total + supplier_credit_amount += net_total - debit_note_amount = get_debit_note_amount(ref_doc.supplier, year_start_date, year_end_date) + debit_note_amount = get_debit_note_amount(suppliers, year_start_date, year_end_date) supplier_credit_amount -= debit_note_amount if ((tax_details.get('threshold', 0) and supplier_credit_amount >= tax_details.threshold) or (tax_details.get('cumulative_threshold', 0) and supplier_credit_amount >= tax_details.cumulative_threshold)): - tds_amount = _get_tds(supplier_credit_amount) + + if ldc and is_valid_certificate(ldc.valid_from, ldc.valid_upto, posting_date, tds_deducted, net_total, + ldc.certificate_limit): + tds_amount = get_ltds_amount(supplier_credit_amount, 0, ldc.certificate_limit, ldc.rate, + tax_details) + else: + tds_amount = _get_tds(supplier_credit_amount, tax_details.rate) return tds_amount -def get_advance_vouchers(supplier, fiscal_year=None, company=None, from_date=None, to_date=None): +def get_advance_vouchers(suppliers, fiscal_year=None, company=None, from_date=None, to_date=None): condition = "fiscal_year=%s" % fiscal_year + + if company: + condition += "and company =%s" % (company) if from_date and to_date: - condition = "company=%s and posting_date between %s and %s" % (company, from_date, to_date) + condition += "and posting_date between %s and %s" % (company, from_date, to_date) + + ## Appending the same supplier again if length of suppliers list is 1 + ## since tuple of single element list contains None, For example ('Test Supplier 1', ) + ## and the below query fails + if len(suppliers) == 1: + suppliers.append(suppliers[0]) return frappe.db.sql_list(""" select distinct voucher_no from `tabGL Entry` - where party=%s and %s and debit > 0 - """, (supplier, condition)) or [] + where party in %s and %s and debit > 0 + """, (tuple(suppliers), condition)) or [] -def get_debit_note_amount(supplier, year_start_date, year_end_date, company=None): - condition = "" +def get_debit_note_amount(suppliers, year_start_date, year_end_date, company=None): + condition = "and 1=1" if company: condition = " and company=%s " % company + if len(suppliers) == 1: + suppliers.append(suppliers[0]) + return flt(frappe.db.sql(""" select abs(sum(net_total)) from `tabPurchase Invoice` - where supplier=%s %s and is_return=1 and docstatus=1 - and posting_date between %s and %s - """, (supplier, condition, year_start_date, year_end_date))) \ No newline at end of file + where supplier in %s and is_return=1 and docstatus=1 + and posting_date between %s and %s %s + """, (tuple(suppliers), year_start_date, year_end_date, condition))) + +def get_ltds_amount(current_amount, deducted_amount, certificate_limit, rate, tax_details): + if current_amount < (certificate_limit - deducted_amount): + return current_amount * rate/100 + else: + ltds_amount = (certificate_limit - deducted_amount) + tds_amount = current_amount - ltds_amount + + return ltds_amount * rate/100 + tds_amount * tax_details.rate/100 + +def is_valid_certificate(valid_from, valid_upto, posting_date, deducted_amount, current_amount, certificate_limit): + valid = False + + if ((getdate(valid_from) <= getdate(posting_date) <= getdate(valid_upto)) and + certificate_limit > deducted_amount): + valid = True + + return valid \ No newline at end of file diff --git a/erpnext/accounts/report/tds_computation_summary/tds_computation_summary.py b/erpnext/accounts/report/tds_computation_summary/tds_computation_summary.py index 2e805f8d3f..c7cfee74cb 100644 --- a/erpnext/accounts/report/tds_computation_summary/tds_computation_summary.py +++ b/erpnext/accounts/report/tds_computation_summary/tds_computation_summary.py @@ -44,9 +44,14 @@ def get_result(filters): out = [] for supplier in filters.supplier: tds = frappe.get_doc("Tax Withholding Category", supplier.tax_withholding_category) - rate = [d.tax_withholding_rate for d in tds.rates if d.fiscal_year == filters.fiscal_year][0] + rate = [d.tax_withholding_rate for d in tds.rates if d.fiscal_year == filters.fiscal_year] + + if rate: + rate = rate[0] + try: account = [d.account for d in tds.accounts if d.company == filters.company][0] + except IndexError: account = [] total_invoiced_amount, tds_deducted = get_invoice_and_tds_amount(supplier.name, account, @@ -76,7 +81,7 @@ def get_invoice_and_tds_amount(supplier, account, company, from_date, to_date): supplier_credit_amount = flt(sum([d.credit for d in entries])) vouchers = [d.voucher_no for d in entries] - vouchers += get_advance_vouchers(supplier, company=company, + vouchers += get_advance_vouchers([supplier], company=company, from_date=from_date, to_date=to_date) tds_deducted = 0 @@ -89,7 +94,7 @@ def get_invoice_and_tds_amount(supplier, account, company, from_date, to_date): """.format(', '.join(["'%s'" % d for d in vouchers])), (account, from_date, to_date, company))[0][0]) - debit_note_amount = get_debit_note_amount(supplier, from_date, to_date, company=company) + debit_note_amount = get_debit_note_amount([supplier], from_date, to_date, company=company) total_invoiced_amount = supplier_credit_amount + tds_deducted - debit_note_amount diff --git a/erpnext/patches.txt b/erpnext/patches.txt index a73e8c1926..801d583ab1 100644 --- a/erpnext/patches.txt +++ b/erpnext/patches.txt @@ -661,6 +661,7 @@ erpnext.patches.v12_0.set_job_offer_applicant_email erpnext.patches.v12_0.create_irs_1099_field_united_states erpnext.patches.v12_0.move_bank_account_swift_number_to_bank erpnext.patches.v12_0.rename_bank_reconciliation_fields # 2020-01-22 +erpnext.patches.v12_0.add_permission_in_lower_deduction erpnext.patches.v12_0.set_received_qty_in_material_request_as_per_stock_uom erpnext.patches.v12_0.rename_account_type_doctype erpnext.patches.v12_0.recalculate_requested_qty_in_bin diff --git a/erpnext/patches/v12_0/add_permission_in_lower_deduction.py b/erpnext/patches/v12_0/add_permission_in_lower_deduction.py new file mode 100644 index 0000000000..af9bf74f30 --- /dev/null +++ b/erpnext/patches/v12_0/add_permission_in_lower_deduction.py @@ -0,0 +1,13 @@ +import frappe +from frappe.permissions import add_permission, update_permission_property + +def execute(): + company = frappe.get_all('Company', filters = {'country': 'India'}) + if not company: + return + + frappe.reload_doc('regional', 'doctype', 'Lower Deduction Certificate') + + add_permission('Lower Deduction Certificate', 'Accounts Manager', 0) + update_permission_property('Lower Deduction Certificate', 'Accounts Manager', 0, 'write', 1) + update_permission_property('Lower Deduction Certificate', 'Accounts Manager', 0, 'create', 1) \ No newline at end of file diff --git a/erpnext/regional/doctype/lower_deduction_certificate/__init__.py b/erpnext/regional/doctype/lower_deduction_certificate/__init__.py new file mode 100644 index 0000000000..e69de29bb2 diff --git a/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.js b/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.js new file mode 100644 index 0000000000..8257bf8a96 --- /dev/null +++ b/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.js @@ -0,0 +1,8 @@ +// Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors +// For license information, please see license.txt + +frappe.ui.form.on('Lower Deduction Certificate', { + // refresh: function(frm) { + + // } +}); diff --git a/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.json b/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.json new file mode 100644 index 0000000000..f48fe6f476 --- /dev/null +++ b/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.json @@ -0,0 +1,138 @@ +{ + "actions": [], + "autoname": "field:certificate_no", + "creation": "2020-03-10 23:12:10.072631", + "doctype": "DocType", + "editable_grid": 1, + "engine": "InnoDB", + "field_order": [ + "certificate_details_section", + "section_code", + "fiscal_year", + "column_break_3", + "certificate_no", + "section_break_3", + "supplier", + "column_break_7", + "pan_no", + "validity_details_section", + "valid_from", + "column_break_10", + "valid_upto", + "section_break_9", + "rate", + "column_break_14", + "certificate_limit" + ], + "fields": [ + { + "fieldname": "certificate_no", + "fieldtype": "Data", + "in_list_view": 1, + "label": "Certificate No", + "reqd": 1, + "unique": 1 + }, + { + "fieldname": "section_code", + "fieldtype": "Select", + "label": "Section Code", + "options": "192\n193\n194\n194A\n194C\n194D\n194H\n194I\n194J\n194LA\n194LBB\n194LBC\n195", + "reqd": 1 + }, + { + "fieldname": "section_break_3", + "fieldtype": "Section Break", + "label": "Deductee Details" + }, + { + "fieldname": "supplier", + "fieldtype": "Link", + "in_list_view": 1, + "label": "Supplier", + "options": "Supplier", + "reqd": 1 + }, + { + "fetch_from": "supplier.pan", + "fetch_if_empty": 1, + "fieldname": "pan_no", + "fieldtype": "Data", + "in_list_view": 1, + "label": "PAN No", + "reqd": 1 + }, + { + "fieldname": "validity_details_section", + "fieldtype": "Section Break", + "label": "Validity Details" + }, + { + "fieldname": "valid_upto", + "fieldtype": "Date", + "label": "Valid Upto", + "reqd": 1 + }, + { + "fieldname": "section_break_9", + "fieldtype": "Section Break" + }, + { + "fieldname": "rate", + "fieldtype": "Percent", + "label": "Rate Of TDS As Per Certificate", + "reqd": 1 + }, + { + "fieldname": "certificate_limit", + "fieldtype": "Currency", + "label": "Certificate Limit", + "reqd": 1 + }, + { + "fieldname": "certificate_details_section", + "fieldtype": "Section Break", + "label": "Certificate Details" + }, + { + "fieldname": "column_break_3", + "fieldtype": "Column Break" + }, + { + "fieldname": "column_break_10", + "fieldtype": "Column Break" + }, + { + "fieldname": "column_break_14", + "fieldtype": "Column Break" + }, + { + "fieldname": "column_break_7", + "fieldtype": "Column Break" + }, + { + "fieldname": "valid_from", + "fieldtype": "Date", + "in_list_view": 1, + "label": "Valid From", + "reqd": 1 + }, + { + "fieldname": "fiscal_year", + "fieldtype": "Link", + "label": "Fiscal Year", + "options": "Fiscal Year", + "reqd": 1 + } + ], + "links": [], + "modified": "2020-04-23 23:04:41.203721", + "modified_by": "Administrator", + "module": "Regional", + "name": "Lower Deduction Certificate", + "owner": "Administrator", + "permissions": [], + "sort_field": "modified", + "sort_order": "DESC", + "track_changes": 1 +} \ No newline at end of file diff --git a/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.py b/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.py new file mode 100644 index 0000000000..e8a8ed8750 --- /dev/null +++ b/erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.py @@ -0,0 +1,26 @@ +# -*- coding: utf-8 -*- +# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors +# For license information, please see license.txt + +from __future__ import unicode_literals +import frappe +from frappe import _ +from frappe.utils import getdate +from frappe.model.document import Document +from erpnext.accounts.utils import get_fiscal_year + +class LowerDeductionCertificate(Document): + def validate(self): + if getdate(self.valid_upto) < getdate(self.valid_from): + frappe.throw(_("Valid Upto date cannot be before Valid From date")) + + fiscal_year = get_fiscal_year(fiscal_year=self.fiscal_year, as_dict=True) + + if not (fiscal_year.year_start_date <= getdate(self.valid_from) \ + <= fiscal_year.year_end_date): + frappe.throw(_("Valid From date not in Fiscal Year {0}").format(frappe.bold(self.fiscal_year))) + + if not (fiscal_year.year_start_date <= getdate(self.valid_upto) \ + <= fiscal_year.year_end_date): + frappe.throw(_("Valid Upto date not in Fiscal Year {0}").format(frappe.bold(self.fiscal_year))) + diff --git a/erpnext/regional/doctype/lower_deduction_certificate/test_lower_deduction_certificate.py b/erpnext/regional/doctype/lower_deduction_certificate/test_lower_deduction_certificate.py new file mode 100644 index 0000000000..7e950206fc --- /dev/null +++ b/erpnext/regional/doctype/lower_deduction_certificate/test_lower_deduction_certificate.py @@ -0,0 +1,10 @@ +# -*- coding: utf-8 -*- +# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and Contributors +# See license.txt +from __future__ import unicode_literals + +# import frappe +import unittest + +class TestLowerDeductionCertificate(unittest.TestCase): + pass diff --git a/erpnext/regional/india/setup.py b/erpnext/regional/india/setup.py index b4e3558af6..8593966cc3 100644 --- a/erpnext/regional/india/setup.py +++ b/erpnext/regional/india/setup.py @@ -61,7 +61,7 @@ def add_custom_roles_for_reports(): )).insert() def add_permissions(): - for doctype in ('GST HSN Code', 'GST Settings', 'GSTR 3B Report'): + for doctype in ('GST HSN Code', 'GST Settings', 'GSTR 3B Report', 'Lower Deduction Certificate'): add_permission(doctype, 'All', 0) for role in ('Accounts Manager', 'Accounts User', 'System Manager'): add_permission(doctype, role, 0)