feat: TDS deduction using journal entry and other fixes (frappe#27451)

* fix: TDS deduction using journal entry

* fix: Multi category application against single supplier

* refactor: TDS payable monthly report

* fix: Server side handling for default tax withholding category

* fix: Supplier filter for Journal Entry

* refactor: TDS computation summary report

erpnext/accounts/doctype/journal_entry/journal_entry.json

@@ -13,10 +13,12 @@
   "voucher_type",
   "naming_series",
   "finance_book",
+  "tax_withholding_category",
   "column_break1",
   "from_template",
   "company",
   "posting_date",
+  "apply_tds",
   "2_add_edit_gl_entries",
   "accounts",
   "section_break99",
@@ -498,16 +500,32 @@
    "options": "Journal Entry Template",
    "print_hide": 1,
    "report_hide": 1
+  },
+  {
+   "depends_on": "eval:doc.apply_tds",
+   "fieldname": "tax_withholding_category",
+   "fieldtype": "Link",
+   "label": "Tax Withholding Category",
+   "mandatory_depends_on": "eval:doc.apply_tds",
+   "options": "Tax Withholding Category"
+  },
+  {
+   "default": "0",
+   "depends_on": "eval:['Credit Note', 'Debit Note'].includes(doc.voucher_type)",
+   "fieldname": "apply_tds",
+   "fieldtype": "Check",
+   "label": "Apply Tax Withholding Amount "
   }
  ],
  "icon": "fa fa-file-text",
  "idx": 176,
  "is_submittable": 1,
  "links": [],
- "modified": "2020-10-30 13:56:01.121995",
+ "modified": "2021-09-09 15:31:14.484029",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Journal Entry",
+ "naming_rule": "By \"Naming Series\" field",
  "owner": "Administrator",
  "permissions": [
   {

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -15,6 +15,9 @@
 from erpnext.accounts.doctype.invoice_discounting.invoice_discounting import (
 	get_party_account_based_on_invoice_discounting,
 )
+from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
+	get_party_tax_withholding_details,
+)
 from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import (
 	check_if_stock_and_account_balance_synced,
@@ -57,7 +60,8 @@ def validate(self):
 
 		self.validate_against_jv()
 		self.validate_reference_doc()
-		self.set_against_account()
+		if self.docstatus == 0:
+			self.set_against_account()
 		self.create_remarks()
 		self.set_print_format_fields()
 		self.validate_expense_claim()
@@ -66,6 +70,10 @@ def validate(self):
 		self.set_account_and_party_balance()
 		self.validate_inter_company_accounts()
 		self.validate_stock_accounts()
+
+		if self.docstatus == 0:
+			self.apply_tax_withholding()
+
 		if not self.title:
 			self.title = self.get_title()
 
@@ -139,6 +147,72 @@ def validate_stock_accounts(self):
 				frappe.throw(_("Account: {0} can only be updated via Stock Transactions")
 					.format(account), StockAccountInvalidTransaction)
 
+	def apply_tax_withholding(self):
+		from erpnext.accounts.report.general_ledger.general_ledger import get_account_type_map
+
+		if not self.apply_tds or self.voucher_type not in ('Debit Note', 'Credit Note'):
+			return
+
+		parties = [d.party for d in self.get('accounts') if d.party]
+		parties = list(set(parties))
+
+		if len(parties) > 1:
+			frappe.throw(_("Cannot apply TDS against multiple parties in one entry"))
+
+		account_type_map = get_account_type_map(self.company)
+		party_type = 'supplier' if self.voucher_type == 'Credit Note' else 'customer'
+		doctype = 'Purchase Invoice' if self.voucher_type == 'Credit Note' else 'Sales Invoice'
+		debit_or_credit = 'debit_in_account_currency' if self.voucher_type == 'Credit Note' else 'credit_in_account_currency'
+		rev_debit_or_credit = 'credit_in_account_currency' if debit_or_credit == 'debit_in_account_currency' else 'debit_in_account_currency'
+
+		party_account = get_party_account(party_type.title(), parties[0], self.company)
+
+		net_total = sum(d.get(debit_or_credit) for d in self.get('accounts') if account_type_map.get(d.account)
+			not in ('Tax', 'Chargeable'))
+
+		party_amount = sum(d.get(rev_debit_or_credit) for d in self.get('accounts') if d.account == party_account)
+
+		inv = frappe._dict({
+			party_type: parties[0],
+			'doctype': doctype,
+			'company': self.company,
+			'posting_date': self.posting_date,
+			'net_total': net_total
+		})
+
+		tax_withholding_details = get_party_tax_withholding_details(inv, self.tax_withholding_category)
+
+		if not tax_withholding_details:
+			return
+
+		accounts = []
+		for d in self.get('accounts'):
+			if d.get('account') == tax_withholding_details.get("account_head"):
+				d.update({
+					'account': tax_withholding_details.get("account_head"),
+					debit_or_credit: tax_withholding_details.get('tax_amount')
+				})
+
+			accounts.append(d.get('account'))
+
+			if d.get('account') == party_account:
+				d.update({
+					rev_debit_or_credit: party_amount - tax_withholding_details.get('tax_amount')
+				})
+
+		if not accounts or tax_withholding_details.get("account_head") not in accounts:
+			self.append("accounts", {
+				'account': tax_withholding_details.get("account_head"),
+				rev_debit_or_credit: tax_withholding_details.get('tax_amount'),
+				'against_account': parties[0]
+			})
+
+		to_remove = [d for d in self.get('accounts')
+			if not d.get(rev_debit_or_credit) and d.account == tax_withholding_details.get("account_head")]
+
+		for d in to_remove:
+			self.remove(d)
+
 	def update_inter_company_jv(self):
 		if self.voucher_type == "Inter Company Journal Entry" and self.inter_company_journal_entry_reference:
 			frappe.db.set_value("Journal Entry", self.inter_company_journal_entry_reference,\

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -1146,6 +1146,12 @@ def set_tax_withholding(self):
 		if not self.apply_tds:
 			return
 
+		if self.apply_tds and not self.get('tax_withholding_category'):
+			self.tax_withholding_category = frappe.db.get_value('Supplier', self.supplier, 'tax_withholding_category')
+
+		if not self.tax_withholding_category:
+			return
+
 		tax_withholding_details = get_party_tax_withholding_details(self, self.tax_withholding_category)
 
 		if not tax_withholding_details:

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py

@@ -100,6 +100,7 @@ def get_tax_withholding_details(tax_withholding_category, posting_date, company)
 	for account_detail in tax_withholding.accounts:
 		if company == account_detail.company:
 			return frappe._dict({
+				"tax_withholding_category": tax_withholding_category,
 				"account_head": account_detail.account,
 				"rate": tax_rate_detail.tax_withholding_rate,
 				"from_date": tax_rate_detail.from_date,
@@ -206,18 +207,39 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N
 
 def get_invoice_vouchers(parties, tax_details, company, party_type='Supplier'):
 	dr_or_cr = 'credit' if party_type == 'Supplier' else 'debit'
+	doctype = 'Purchase Invoice' if party_type == 'Supplier' else 'Sales Invoice'
 
 	filters = {
-		dr_or_cr: ['>', 0],
 		'company': company,
-		'party_type': party_type,
-		'party': ['in', parties],
+		frappe.scrub(party_type): ['in', parties],
 		'posting_date': ['between', (tax_details.from_date, tax_details.to_date)],
 		'is_opening': 'No',
-		'is_cancelled': 0
+		'docstatus': 1
 	}
 
-	return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck="voucher_no") or [""]
+	if not tax_details.get('consider_party_ledger_amount') and doctype != "Sales Invoice":
+		filters.update({
+			'apply_tds': 1,
+			'tax_withholding_category': tax_details.get('tax_withholding_category')
+		})
+
+	invoices = frappe.get_all(doctype, filters=filters, pluck="name") or [""]
+
+	journal_entries = frappe.db.sql("""
+		SELECT j.name
+			FROM `tabJournal Entry` j, `tabJournal Entry Account` ja
+		WHERE
+			j.docstatus = 1
+			AND j.is_opening = 'No'
+			AND j.posting_date between %s and %s
+			AND ja.{dr_or_cr} > 0
+			AND ja.party in %s
+	""".format(dr_or_cr=dr_or_cr), (tax_details.from_date, tax_details.to_date, tuple(parties)), as_list=1)
+
+	if journal_entries:
+		journal_entries = journal_entries[0]
+
+	return invoices + journal_entries
 
 def get_advance_vouchers(parties, company=None, from_date=None, to_date=None, party_type='Supplier'):
 	# for advance vouchers, debit and credit is reversed

erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py

@@ -176,6 +176,29 @@ def test_tds_calculation_on_net_total(self):
 		for d in invoices:
 			d.cancel()
 
+	def test_multi_category_single_supplier(self):
+		frappe.db.set_value("Supplier", "Test TDS Supplier5", "tax_withholding_category", "Test Service Category")
+		invoices = []
+
+		pi = create_purchase_invoice(supplier = "Test TDS Supplier5", rate = 500, do_not_save=True)
+		pi.tax_withholding_category = "Test Service Category"
+		pi.save()
+		pi.submit()
+		invoices.append(pi)
+
+		# Second Invoice will apply TDS checked
+		pi1 = create_purchase_invoice(supplier = "Test TDS Supplier5", rate = 2500, do_not_save=True)
+		pi1.tax_withholding_category = "Test Goods Category"
+		pi1.save()
+		pi1.submit()
+		invoices.append(pi1)
+
+		self.assertEqual(pi1.taxes[0].tax_amount, 250)
+
+		#delete invoices to avoid clashing
+		for d in invoices:
+			d.cancel()
+
 def cancel_invoices():
 	purchase_invoices = frappe.get_all("Purchase Invoice", {
 		'supplier': ['in', ['Test TDS Supplier', 'Test TDS Supplier1', 'Test TDS Supplier2']],
@@ -251,7 +274,8 @@ def create_sales_invoice(**args):
 
 def create_records():
 	# create a new suppliers
-	for name in ['Test TDS Supplier', 'Test TDS Supplier1', 'Test TDS Supplier2', 'Test TDS Supplier3', 'Test TDS Supplier4']:
+	for name in ['Test TDS Supplier', 'Test TDS Supplier1', 'Test TDS Supplier2', 'Test TDS Supplier3',
+		'Test TDS Supplier4', 'Test TDS Supplier5']:
 		if frappe.db.exists('Supplier', name):
 			continue
 
@@ -390,3 +414,39 @@ def create_tax_with_holding_category():
 				'account': 'TDS - _TC'
 			}]
 		}).insert()
+
+	if not frappe.db.exists("Tax Withholding Category", "Test Service Category"):
+		frappe.get_doc({
+			"doctype": "Tax Withholding Category",
+			"name": "Test Service Category",
+			"category_name": "Test Service Category",
+			"rates": [{
+				'from_date': fiscal_year[1],
+				'to_date': fiscal_year[2],
+				'tax_withholding_rate': 10,
+				'single_threshold': 2000,
+				'cumulative_threshold': 2000
+			}],
+			"accounts": [{
+				'company': '_Test Company',
+				'account': 'TDS - _TC'
+			}]
+		}).insert()
+
+	if not frappe.db.exists("Tax Withholding Category", "Test Goods Category"):
+		frappe.get_doc({
+			"doctype": "Tax Withholding Category",
+			"name": "Test Goods Category",
+			"category_name": "Test Goods Category",
+			"rates": [{
+				'from_date': fiscal_year[1],
+				'to_date': fiscal_year[2],
+				'tax_withholding_rate': 10,
+				'single_threshold': 2000,
+				'cumulative_threshold': 2000
+			}],
+			"accounts": [{
+				'company': '_Test Company',
+				'account': 'TDS - _TC'
+			}]
+		}).insert()

erpnext/accounts/report/tds_computation_summary/tds_computation_summary.json

@@ -1,12 +1,15 @@
 {
- "add_total_row": 0,
+ "add_total_row": 1,
+ "columns": [],
  "creation": "2018-08-21 11:25:00.551823",
+ "disable_prepared_report": 0,
  "disabled": 0,
  "docstatus": 0,
  "doctype": "Report",
+ "filters": [],
  "idx": 0,
  "is_standard": "Yes",
- "modified": "2018-09-21 11:25:00.551823",
+ "modified": "2021-09-20 17:43:39.518851",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "TDS Computation Summary",