Browse Source
* fix: RCM tax calculation * feat(India): ITC Reversal via Journal Entry * fix: Reverse Charge booking logic and validation * fix: Addd patch for availed ITC fields * fix: Hooks method to update availed ITC field * fix: Cleanup and fixes in GSTR3B report * fix: Update params in GSTR-1 report * fix: Debit note using Sales Invoice * fix: Setup and patch * fix: GSTR 3B report cleanup and updates * fix: Add method to get invoices liable to reverse charge * fix: Add taxable value in Purchase Invoice Item * fix: Inward supplies liable to reverse charge * fix: Linting issues * fix: GSTR3B report testdevelop
Deepesh Garg
3 years ago
committed by
GitHub
GitHub
14 changed files with 811 additions and 662 deletions
@ -1,196 +1,82 @@ |
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{ |
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"creation": "2018-01-02 15:48:58.768352", |
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"doctype": "DocType", |
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"company", |
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"igst_account", |
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"cess_account", |
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"is_reverse_charge_account" |
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"label": "CGST Account", |
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"label": "CGST Account", |
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"options": "Account", |
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"label": "SGST Account", |
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"label": "IGST Account", |
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"fieldname": "cess_account", |
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"label": "CESS Account", |
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"fieldtype": "Link", |
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"in_list_view": 1, |
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"label": "CESS Account", |
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"options": "Account" |
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}, |
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{ |
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"columns": 1, |
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"default": "0", |
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"fieldname": "is_reverse_charge_account", |
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"fieldtype": "Check", |
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"in_list_view": 1, |
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"label": "Is Reverse Charge Account" |
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} |
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"modified": "2018-01-02 15:52:22.335988", |
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"modified_by": "Administrator", |
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"module": "Accounts", |
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"name": "GST Account", |
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"name_case": "", |
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"owner": "Administrator", |
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"links": [], |
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"modified": "2021-04-09 12:30:25.889993", |
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"modified_by": "Administrator", |
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"module": "Accounts", |
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"name": "GST Account", |
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"owner": "Administrator", |
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"permissions": [], |
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@ -0,0 +1,115 @@ |
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from __future__ import unicode_literals |
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import frappe |
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from frappe.custom.doctype.custom_field.custom_field import create_custom_fields |
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from frappe.custom.doctype.property_setter.property_setter import make_property_setter |
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from erpnext.regional.india.utils import get_gst_accounts |
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|
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def execute(): |
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company = frappe.get_all('Company', filters = {'country': 'India'}, fields=['name']) |
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if not company: |
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return |
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|
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frappe.reload_doc("regional", "doctype", "gst_settings") |
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frappe.reload_doc("accounts", "doctype", "gst_account") |
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|
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journal_entry_types = frappe.get_meta("Journal Entry").get_options("voucher_type").split("\n") + ['Reversal Of ITC'] |
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make_property_setter('Journal Entry', 'voucher_type', 'options', '\n'.join(journal_entry_types), '') |
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|
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custom_fields = { |
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'Journal Entry': [ |
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dict(fieldname='reversal_type', label='Reversal Type', |
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fieldtype='Select', insert_after='voucher_type', print_hide=1, |
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options="As per rules 42 & 43 of CGST Rules\nOthers", |
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depends_on="eval:doc.voucher_type=='Reversal Of ITC'", |
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mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'"), |
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dict(fieldname='company_address', label='Company Address', |
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fieldtype='Link', options='Address', insert_after='reversal_type', |
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print_hide=1, depends_on="eval:doc.voucher_type=='Reversal Of ITC'", |
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mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'"), |
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dict(fieldname='company_gstin', label='Company GSTIN', |
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fieldtype='Data', read_only=1, insert_after='company_address', print_hide=1, |
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fetch_from='company_address.gstin', |
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depends_on="eval:doc.voucher_type=='Reversal Of ITC'", |
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mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'") |
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], |
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'Purchase Invoice': [ |
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dict(fieldname='eligibility_for_itc', label='Eligibility For ITC', |
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fieldtype='Select', insert_after='reason_for_issuing_document', print_hide=1, |
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options='Input Service Distributor\nImport Of Service\nImport Of Capital Goods\nITC on Reverse Charge\nIneligible As Per Section 17(5)\nIneligible Others\nAll Other ITC', |
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default="All Other ITC") |
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], |
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'Purchase Invoice Item': [ |
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dict(fieldname='taxable_value', label='Taxable Value', |
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fieldtype='Currency', insert_after='base_net_amount', hidden=1, options="Company:company:default_currency", |
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print_hide=1) |
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] |
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} |
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|
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create_custom_fields(custom_fields, update=True) |
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|
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# Patch ITC Availed fields from Data to Currency |
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# Patch Availed ITC for current fiscal_year |
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|
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gst_accounts = get_gst_accounts(only_non_reverse_charge=1) |
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|
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frappe.db.sql(""" |
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UPDATE `tabCustom Field` SET fieldtype='Currency', options='Company:company:default_currency' |
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WHERE dt = 'Purchase Invoice' and fieldname in ('itc_integrated_tax', 'itc_state_tax', 'itc_central_tax', |
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'itc_cess_amount') |
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""") |
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|
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frappe.db.sql("""UPDATE `tabPurchase Invoice` set itc_integrated_tax = '0' |
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WHERE trim(coalesce(itc_integrated_tax, '')) = '' """) |
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|
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frappe.db.sql("""UPDATE `tabPurchase Invoice` set itc_state_tax = '0' |
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WHERE trim(coalesce(itc_state_tax, '')) = '' """) |
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|
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frappe.db.sql("""UPDATE `tabPurchase Invoice` set itc_central_tax = '0' |
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WHERE trim(coalesce(itc_central_tax, '')) = '' """) |
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|
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frappe.db.sql("""UPDATE `tabPurchase Invoice` set itc_cess_amount = '0' |
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WHERE trim(coalesce(itc_cess_amount, '')) = '' """) |
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|
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# Get purchase invoices |
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invoices = frappe.get_all('Purchase Invoice', |
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{'posting_date': ('>=', '2021-04-01'), 'eligibility_for_itc': ('!=', 'Ineligible')}, |
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['name']) |
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|
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amount_map = {} |
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|
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if invoices: |
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invoice_list = set([d.name for d in invoices]) |
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|
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# Get GST applied |
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amounts = frappe.db.sql(""" |
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SELECT parent, account_head, sum(base_tax_amount_after_discount_amount) as amount |
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FROM `tabPurchase Taxes and Charges` |
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where parent in %s |
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GROUP BY parent, account_head |
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""", (invoice_list), as_dict=1) |
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|
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for d in amounts: |
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amount_map.setdefault(d.parent, |
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{ |
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'itc_integrated_tax': 0, |
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'itc_state_tax': 0, |
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'itc_central_tax': 0, |
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'itc_cess_amount': 0 |
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}) |
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|
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if d.account_head in gst_accounts.get('igst_account'): |
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amount_map[d.parent]['itc_integrated_tax'] += d.amount |
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if d.account_head in gst_accounts.get('cgst_account'): |
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amount_map[d.parent]['itc_central_tax'] += d.amount |
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if d.account_head in gst_accounts.get('sgst_account'): |
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amount_map[d.parent]['itc_state_tax'] += d.amount |
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if d.account_head in gst_accounts.get('cess_account'): |
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amount_map[d.parent]['itc_cess_amount'] += d.amount |
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|
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for invoice, values in amount_map.items(): |
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frappe.db.set_value('Purchase Invoice', invoice, { |
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'itc_integrated_tax': values.get('itc_integrated_tax'), |
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'itc_central_tax': values.get('itc_central_tax'), |
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'itc_state_tax': values['itc_state_tax'], |
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'itc_cess_amount': values['itc_cess_amount'], |
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}) |
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@ -0,0 +1,127 @@ |
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{ |
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"gstin": "", |
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"ret_period": "", |
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"inward_sup": { |
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"isup_details": [ |
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{ |
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"ty": "GST", |
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"intra": 0, |
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"inter": 0 |
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}, |
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{ |
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"ty": "NONGST", |
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"inter": 0, |
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"intra": 0 |
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} |
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] |
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}, |
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"sup_details": { |
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"osup_zero": { |
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"csamt": 0, |
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"txval": 0, |
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"iamt": 0 |
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}, |
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"osup_nil_exmp": { |
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"txval": 0 |
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}, |
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"osup_det": { |
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"samt": 0, |
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"csamt": 0, |
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"txval": 0, |
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"camt": 0, |
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"iamt": 0 |
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}, |
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"isup_rev": { |
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"samt": 0, |
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"csamt": 0, |
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"txval": 0, |
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"camt": 0, |
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"iamt": 0 |
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}, |
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"osup_nongst": { |
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"txval": 0 |
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} |
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}, |
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"inter_sup": { |
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"unreg_details": [], |
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"comp_details": [], |
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"uin_details": [] |
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}, |
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"itc_elg": { |
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"itc_avl": [ |
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{ |
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"csamt": 0, |
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"samt": 0, |
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"ty": "IMPG", |
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"camt": 0, |
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"iamt": 0 |
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}, |
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{ |
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"csamt": 0, |
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"samt": 0, |
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"ty": "IMPS", |
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"camt": 0, |
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"iamt": 0 |
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}, |
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{ |
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"samt": 0, |
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"csamt": 0, |
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"ty": "ISRC", |
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"camt": 0, |
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"iamt": 0 |
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}, |
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{ |
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"ty": "ISD", |
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"iamt": 0, |
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"camt": 0, |
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"samt": 0, |
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"csamt": 0 |
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}, |
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{ |
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"samt": 0, |
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"csamt": 0, |
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"ty": "OTH", |
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"camt": 0, |
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"iamt": 0 |
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} |
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], |
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"itc_rev": [ |
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{ |
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"ty": "RUL", |
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"iamt": 0, |
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"camt": 0, |
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"samt": 0, |
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"csamt": 0 |
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}, |
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{ |
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"ty": "OTH", |
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"iamt": 0, |
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"camt": 0, |
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"samt": 0, |
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"csamt": 0 |
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} |
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], |
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"itc_net": { |
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"samt": 0, |
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"csamt": 0, |
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"camt": 0, |
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"iamt": 0 |
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}, |
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"itc_inelg": [ |
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{ |
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"ty": "RUL", |
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"iamt": 0, |
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"camt": 0, |
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"samt": 0, |
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"csamt": 0 |
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}, |
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{ |
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"ty": "OTH", |
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"iamt": 0, |
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"camt": 0, |
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"samt": 0, |
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"csamt": 0 |
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} |
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] |
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} |
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} |
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