We are using ERPNext Version 15 along with India Compliance app for our product. We mapped business requirement of branches as separate companies (with one as parent and others as child) to address GST compliance as inter company purchase and sales as recommended by ERPNext forum, and each of these companies defined in ERP has the same PAN.
As per Income Tax Act TDS and TCS should be deducted or collected based on the PAN, when supply of goods crosses Rs 50 Lakh threshold limit. However, when we tested the system the TDS and TCS are getting computed based on the threshold limit for each company separately and not cumulating the purchases or sales based on PAN of the companies.
Ex: Supplier A is supplying goods to company C1 parent and C2 child company having the same PAN. Supplier has supplied 30 Lakhs to C1 and 25 Lakhs to C2 totalling to 55 Lakhs . In this scenario TDS should be deducted on the excess of 5 Lakh for the supplier. Where as system is not deducting TDS as the threshold of 50 Lakh has not been crossed at individual company levels but the statutory compliances say to deduct on PAN bases.
Similarly for customer buying from different branches (mapped as companies C1 & C2 with same PAN), TCS should be collected when the net sales across companies (C1 and C2) crosses the threshold of 50 Lakh
Please reach out if any additional inputs are required.