Linq Exception: Function can only be invoked from linq to entities

By calling .AsEnumerable() you are going from Linq-To-Entities to Linq-To-Object. By calling it, you are also filtering all the results in memory, so you are pulling the whole StudentReceipts table from the database everytime you do that query as it gets executed past the .AsEnumerable() method. The general rule is to try to do as much as you can on the database side:

var _lastGeneratedRecDetails = 
   _db.StudentReceipts.Where(r => r.Status == true
                       && EntityFunctions.TruncateTime(r.DueDate.Value) >= _startDate.Date
                       && EntityFunctions.TruncateTime(r.DueDate.Value) <= _endDate.Date)             
                      .AsEnumerable()                                   
                      .OrderByDescending(x => Int32.Parse(x.ReceiptNo))
                      .FirstOrDefault();

If you do it like this, you will filter everything in the database and fetch the filtered results. I don't know what type x.ReceiptNo is though, but calling Int.Parse isn't allowed in Linq-To-Entities. You can filter first and then call AsEnumerable to be able to do the parsing and ordering in memory.

In my case, I was re-using a Func / Filter expression that included DbFunctions.TruncateTime in a follow-up processing statement AFTER I had already processed the query in SQL. Removing it cleared the instance of the exception for me.