fix(India): Reverse charge mechanism for GST

erpnext/hooks.py

@@ -238,6 +238,9 @@ doc_events = {
 		"on_cancel": "erpnext.regional.italy.utils.sales_invoice_on_cancel",
 		"on_trash": "erpnext.regional.check_deletion_permission"
 	},
+	"Purchase Invoice": {
+		"on_submit": "erpnext.regional.india.utils.make_reverse_charge_entries"
+	},
 	"Payment Entry": {
 		"on_submit": ["erpnext.regional.create_transaction_log", "erpnext.accounts.doctype.payment_request.payment_request.update_payment_req_status"],
 		"on_trash": "erpnext.regional.check_deletion_permission"

erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.html

@@ -52,7 +52,7 @@
 			<td class="disabled"></td>
 			<td class="disabled"></td>
 		<tr>
-			<td>(d) {{__("Inward Supplies(liable to reverse charge")}}</td>
+			<td>(d) {{__("Inward Supplies(liable to reverse charge)")}}</td>
 			<td class="right">{{ flt(data.sup_details.isup_rev.txval, 2) }}</td>
 			<td class="right">{{ flt(data.sup_details.isup_rev.iamt, 2) }}</td>
 			<td class="right">{{ flt(data.sup_details.isup_rev.camt, 2) }}</td>

erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py

@@ -158,7 +158,7 @@ class GSTR3BReport(Document):
 
 		self.prepare_data("Sales Invoice", outward_supply_tax_amounts, "sup_details", "osup_det", ["Registered Regular"])
 		self.prepare_data("Sales Invoice", outward_supply_tax_amounts, "sup_details", "osup_zero", ["SEZ", "Deemed Export", "Overseas"])
-		self.prepare_data("Purchase Invoice", inward_supply_tax_amounts, "sup_details", "isup_rev", ["Registered Regular"], reverse_charge="Y")
+		self.prepare_data("Purchase Invoice", inward_supply_tax_amounts, "sup_details", "isup_rev", ["Unregistered"], reverse_charge="Y")
 		self.report_dict["sup_details"]["osup_nil_exmp"]["txval"] = flt(self.get_nil_rated_supply_value(), 2)
 		self.set_itc_details(itc_details)
 
@@ -196,11 +196,12 @@ class GSTR3BReport(Document):
 
 			if d["ty"] == 'ISRC':
 				reverse_charge = "Y"
+				itc_type = 'All Other ITC'
+				gst_category = 'Unregistered'
 			else:
 				reverse_charge = "N"
 
 			for account_head in self.account_heads:
-
 				d["iamt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('igst_account')), {}).get("amount"), 2)
 				d["camt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('cgst_account')), {}).get("amount"), 2)
 				d["samt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('sgst_account')), {}).get("amount"), 2)
@@ -274,17 +275,16 @@ class GSTR3BReport(Document):
 			""" #nosec
 			.format(doctype = doctype), (self.month_no, self.year, reverse_charge, self.company, self.gst_details.get("gstin"))))
 
-	def get_itc_details(self, reverse_charge='N'):
+	def get_itc_details(self):
-
 		itc_amount = frappe.db.sql("""
 			select s.gst_category, sum(t.tax_amount_after_discount_amount) as tax_amount, t.account_head, s.eligibility_for_itc, s.reverse_charge
 			from `tabPurchase Invoice` s , `tabPurchase Taxes and Charges` t
-			where s.docstatus = 1 and t.parent = s.name and s.reverse_charge = %s
+			where s.docstatus = 1 and t.parent = s.name
 			and month(s.posting_date) = %s and year(s.posting_date) = %s and s.company = %s
 			and s.company_gstin = %s
 			group by t.account_head, s.gst_category, s.eligibility_for_itc
 			""",
-			(reverse_charge, self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
+			(self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
 
 		itc_details = {}
 

erpnext/regional/india/utils.py

@@ -9,6 +9,8 @@ from erpnext.hr.utils import get_salary_assignment
 from erpnext.hr.doctype.salary_structure.salary_structure import make_salary_slip
 from erpnext.regional.india import number_state_mapping
 from six import string_types
+from erpnext.accounts.general_ledger import make_gl_entries
+from erpnext.accounts.utils import get_account_currency
 
 def validate_gstin_for_india(doc, method):
 	if hasattr(doc, 'gst_state') and doc.gst_state:
@@ -658,5 +660,53 @@ def get_gst_accounts(company, account_wise=False):
 			elif val:
 				gst_accounts[val] = acc
 
-
 	return gst_accounts
+
+def make_reverse_charge_entries(doc, method):
+	country = frappe.get_cached_value('Company', doc.company, 'country')
+
+	if country != 'India':
+		return
+
+	if doc.reverse_charge == 'Y':
+		gl_entries = []
+		gst_accounts = get_gst_accounts(doc.company)
+		gst_account_list = gst_accounts.get('cgst_account') + gst_accounts.get('sgst_account') \
+			+ gst_accounts.get('igst_account')
+
+		for tax in doc.get('taxes'):
+			if tax.category not in ("Total", "Valuation and Total"):
+				continue
+
+			if flt(tax.base_tax_amount_after_discount_amount) and tax.account_head in gst_account_list:
+				account_currency = get_account_currency(tax.account_head)
+
+				gl_entries.append(doc.get_gl_dict(
+					{
+						"account": tax.account_head,
+						"cost_center": tax.cost_center,
+						"posting_date": doc.posting_date,
+						"against": doc.supplier,
+						"credit": tax.base_tax_amount_after_discount_amount,
+						"credits_in_account_currency": tax.base_tax_amount_after_discount_amount \
+							if account_currency==doc.company_currency \
+							else tax.tax_amount_after_discount_amount
+					}, account_currency, item=tax)
+				)
+
+				gl_entries.append(doc.get_gl_dict(
+					{
+						"account": doc.credit_to if doc.doctype == 'Purchase Invoice' else doc.debit_to,
+						"cost_center": doc.cost_center,
+						"posting_date": doc.posting_date,
+						"party_type": 'Supplier',
+						"party": doc.supplier,
+						"against": tax.account_head,
+						"debit": tax.base_tax_amount_after_discount_amount,
+						"debit_in_account_currency": tax.base_tax_amount_after_discount_amount \
+							if account_currency==doc.company_currency \
+							else tax.tax_amount_after_discount_amount
+					}, account_currency, item=doc)
+				)
+
+		make_gl_entries(gl_entries)