fix: use tds row check instead of account (backport #4949)

india_compliance/gst_india/overrides/test_transaction.py

@@ -55,6 +55,13 @@
     create_sales_invoice,
     create_transaction,
 )
+from india_compliance.income_tax_india.overrides.company import (
+    TDS_ACCOUNT_NAME,
+    create_tds_account,
+)
+from india_compliance.income_tax_india.overrides.test_tax_withholding_category import (
+    create_tax_withholding_category,
+)
 
 
 @parameterized_class(
@@ -1844,6 +1851,36 @@ def test_is_multicurrency_doc(self):
         self.assertFalse(_is_multicurrency_doc({}))
         self.assertFalse(_is_multicurrency_doc('{"conversion_rate": 1}'))
 
+    def test_taxable_value_excludes_tcs_without_gst_rows(self):
+        """
+        Zero-rated Sales Invoice with no GST rows and TCS via Tax Withholding Category.
+        TCS row is identified by `is_tax_withholding_account` and must not be
+        apportioned into the item's taxable value.
+        """
+        company = "_Test Indian Registered Company"
+        category = "_Test TCS Category"
+
+        create_tds_account(company)
+        create_tax_withholding_category(category, f"{TDS_ACCOUNT_NAME} - _TIRC")
+
+        doc = create_transaction(
+            doctype="Sales Invoice",
+            item_code="_Test Nil Rated Item",
+            apply_tds=1,
+            do_not_save=True,
+        )
+        doc.items[0].tax_withholding_category = category
+        doc.save()
+
+        self.assertFalse([row for row in doc.taxes if row.gst_tax_type])
+
+        tcs_rows = [row for row in doc.taxes if row.is_tax_withholding_account]
+        self.assertTrue(tcs_rows)
+        self.assertTrue(tcs_rows[0].base_tax_amount_after_discount_amount)
+
+        item = doc.items[0]
+        self.assertEqual(item.taxable_value, item.base_net_amount)
+
     def test_copy_e_waybill_fields_from_dn_to_si(self):
         "Make sure e-Waybill fields are copied from Delivery Note to Sales Invoice"
         dn = create_transaction(doctype="Delivery Note", vehicle_no="GJ01AA1111")

india_compliance/gst_india/overrides/transaction.py

@@ -52,10 +52,14 @@
     validate_gst_category,
     validate_gstin,
 )
+<<<<<<< HEAD
 from india_compliance.gst_india.utils.gstr_1 import SUPECOM
 from india_compliance.income_tax_india.overrides.tax_withholding_category import (
     get_tax_withholding_accounts,
 )
+=======
+from india_compliance.gst_returns.fields.gstr1 import SubCategory
+>>>>>>> 326fe3d (fix: use tds row check instead of account)
 
 DOCTYPES_WITH_GST_DETAIL = {
     "Supplier Quotation",
@@ -168,10 +172,9 @@ def validate_item_wise_tax_detail(doc):
 
 
 def get_tds_amount(doc):
-    tds_accounts = get_tax_withholding_accounts(doc.company)
     tds_amount = 0
     for row in doc.taxes:
-        if row.account_head not in tds_accounts:
+        if not row.get("is_tax_withholding_account"):
             continue
 
         multiplier = -1 if row.get("add_deduct_tax") == "Deduct" else 1

india_compliance/gst_india/report/gst_account_wise_summary/gst_account_wise_summary.py

@@ -9,9 +9,6 @@
 from frappe.query_builder.functions import IfNull, Sum
 
 from india_compliance.gst_india.constants import GST_TAX_TYPES, TAX_TYPES
-from india_compliance.income_tax_india.overrides.tax_withholding_category import (
-    get_tax_withholding_accounts,
-)
 
 
 def execute(filters: dict | None = None):
@@ -30,7 +27,6 @@ def execute(filters: dict | None = None):
 class AccountWiseSummary:
     def __init__(self, filters):
         self.filters = filters
-        self.tds_accounts = get_tax_withholding_accounts(filters.company)
 
     @staticmethod
     def get_columns():
@@ -118,7 +114,7 @@ def allocate_additional_charges(self, invoice, additional_tax, total_proportion,
                 is_after_gst = True
                 continue
 
-            elif tax.account_head in self.tds_accounts or not tax.base_tax_amount_after_discount_amount:
+            elif tax.is_tax_withholding_account or not tax.base_tax_amount_after_discount_amount:
                 continue
 
             if not is_after_gst:
@@ -240,6 +236,7 @@ def get_taxes_for_docs(self):
                 taxes_doc.parent,
                 taxes_doc.account_head,
                 taxes_doc.charge_type,
+                taxes_doc.is_tax_withholding_account,
             )
             .orderby(taxes_doc.idx)
         )

india_compliance/hooks.py

@@ -296,9 +296,6 @@
         "after_insert": ("india_compliance.gst_india.overrides.party.create_primary_address"),
     },
     "Tax Category": {"validate": "india_compliance.gst_india.overrides.tax_category.validate"},
-    "Tax Withholding Category": {
-        "on_change": "india_compliance.income_tax_india.overrides.tax_withholding_category.on_change",
-    },
     "Unreconcile Payment": {
         "before_submit": "india_compliance.gst_india.overrides.unreconcile_payment.before_submit",
     },

india_compliance/income_tax_india/overrides/tax_withholding_category.py

@@ -1,17 +1,6 @@
 import frappe
 
 
-def on_change(doc, method=None):
-    frappe.cache.delete_value("tax_withholding_accounts")
-
-
-def get_tax_withholding_accounts(company):
-    def _get_tax_withholding_accounts():
-        return set(frappe.get_all("Tax Withholding Account", pluck="account", filters={"company": company}))
-
-    return frappe.cache.hget("tax_withholding_accounts", company, generator=_get_tax_withholding_accounts)
-
-
 def get_tax_id_for_party(party_type, party):
     # PAN field is only available for Customer and Supplier.
     if party_type in ("Customer", "Supplier"):