Merge pull request #31019 from frappe/mergify/bp/develop/pr-30978

fix: Multiple fixes in GST reporting (backport #30978)

erpnext/hooks.py

@@ -321,6 +321,7 @@ doc_events = {
 		"validate": [
 			"erpnext.regional.india.utils.validate_document_name",
 			"erpnext.regional.india.utils.update_taxable_values",
+			"erpnext.regional.india.utils.validate_sez_and_export_invoices",
 		],
 	},
 	"POS Invoice": {"on_submit": ["erpnext.regional.saudi_arabia.utils.create_qr_code"]},

erpnext/regional/doctype/gst_hsn_code/gst_hsn_code.json

@@ -1,4 +1,5 @@
 {
+ "actions": [],
  "autoname": "field:hsn_code",
  "creation": "2017-06-21 10:48:56.422086",
  "doctype": "DocType",
@@ -7,6 +8,7 @@
  "field_order": [
   "hsn_code",
   "description",
+  "gst_rates",
   "taxes"
  ],
  "fields": [
@@ -16,22 +18,37 @@
    "in_list_view": 1,
    "label": "HSN Code",
    "reqd": 1,
+   "show_days": 1,
+   "show_seconds": 1,
    "unique": 1
   },
   {
    "fieldname": "description",
    "fieldtype": "Small Text",
    "in_list_view": 1,
-   "label": "Description"
+   "label": "Description",
+   "show_days": 1,
+   "show_seconds": 1
   },
   {
    "fieldname": "taxes",
    "fieldtype": "Table",
    "label": "Taxes",
-   "options": "Item Tax"
+   "options": "Item Tax",
+   "show_days": 1,
+   "show_seconds": 1
+  },
+  {
+   "fieldname": "gst_rates",
+   "fieldtype": "Table",
+   "label": "GST Rates",
+   "options": "HSN Tax Rate",
+   "show_days": 1,
+   "show_seconds": 1
   }
  ],
- "modified": "2019-11-01 11:18:59.556931",
+ "links": [],
+ "modified": "2022-05-11 13:42:27.286643",
  "modified_by": "Administrator",
  "module": "Regional",
  "name": "GST HSN Code",

erpnext/regional/doctype/gst_settings/gst_settings.js

@@ -3,7 +3,7 @@
 
 frappe.ui.form.on('GST Settings', {
 	refresh: function(frm) {
-		frm.add_custom_button('Send GST Update Reminder', () => {
+		frm.add_custom_button(__('Send GST Update Reminder'), () => {
 			return new Promise((resolve) => {
 				return frappe.call({
 					method: 'erpnext.regional.doctype.gst_settings.gst_settings.send_reminder'
@@ -11,6 +11,12 @@ frappe.ui.form.on('GST Settings', {
 			});
 		});
 
+		frm.add_custom_button(__('Sync HSN Codes'), () => {
+			frappe.call({
+				"method": "erpnext.regional.doctype.gst_settings.gst_settings.update_hsn_codes"
+			});
+		});
+
 		$(frm.fields_dict.gst_summary.wrapper).empty().html(
 			`<table class="table table-bordered">
 				<tbody>

erpnext/regional/doctype/gst_settings/gst_settings.py

@@ -2,13 +2,14 @@
 # For license information, please see license.txt
 
 
+import json
 import os
 
 import frappe
 from frappe import _
 from frappe.contacts.doctype.contact.contact import get_default_contact
 from frappe.model.document import Document
-from frappe.utils import date_diff, get_url, nowdate
+from frappe.utils import date_diff, flt, get_url, nowdate
 
 
 class EmailMissing(frappe.ValidationError):
@@ -129,3 +130,31 @@ def _send_gstin_reminder(party_type, party, default_email_id=None, sent_to=None)
 	)
 
 	return email_id
+
+
+@frappe.whitelist()
+def update_hsn_codes():
+	frappe.enqueue(enqueue_update)
+	frappe.msgprint(_("HSN/SAC Code sync started, this may take a few minutes..."))
+
+
+def enqueue_update():
+	with open(os.path.join(os.path.dirname(__file__), "hsn_code_data.json"), "r") as f:
+		hsn_codes = json.loads(f.read())
+
+	for hsn_code in hsn_codes:
+		try:
+			hsn_code_doc = frappe.get_doc("GST HSN Code", hsn_code.get("hsn_code"))
+			hsn_code_doc.set("gst_rates", [])
+			for rate in hsn_code.get("gst_rates"):
+				hsn_code_doc.append(
+					"gst_rates",
+					{
+						"minimum_taxable_value": flt(hsn_code.get("minimum_taxable_value")),
+						"tax_rate": flt(rate.get("tax_rate")),
+					},
+				)
+
+			hsn_code_doc.save()
+		except Exception as e:
+			pass

erpnext/regional/doctype/hsn_tax_rate/hsn_tax_rate.json

@@ -0,0 +1,39 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "creation": "2022-05-11 13:32:42.534779",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "minimum_taxable_value",
+  "tax_rate"
+ ],
+ "fields": [
+  {
+   "columns": 2,
+   "fieldname": "minimum_taxable_value",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Minimum Taxable Value"
+  },
+  {
+   "columns": 2,
+   "fieldname": "tax_rate",
+   "fieldtype": "Float",
+   "in_list_view": 1,
+   "label": "Tax Rate"
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "istable": 1,
+ "links": [],
+ "modified": "2022-05-15 15:37:56.152470",
+ "modified_by": "Administrator",
+ "module": "Regional",
+ "name": "HSN Tax Rate",
+ "owner": "Administrator",
+ "permissions": [],
+ "sort_field": "modified",
+ "sort_order": "DESC"
+}

erpnext/regional/doctype/hsn_tax_rate/hsn_tax_rate.py

@@ -0,0 +1,9 @@
+# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+# import frappe
+from frappe.model.document import Document
+
+
+class HSNTaxRate(Document):
+	pass

erpnext/regional/india/utils.py

@@ -840,6 +840,30 @@ def get_gst_accounts(
 	return gst_accounts
 
 
+def validate_sez_and_export_invoices(doc, method):
+	country = frappe.get_cached_value("Company", doc.company, "country")
+
+	if country != "India":
+		return
+
+	if (
+		doc.get("gst_category") in ("SEZ", "Overseas")
+		and doc.get("export_type") == "Without Payment of Tax"
+	):
+		gst_accounts = get_gst_accounts(doc.company)
+
+		for tax in doc.get("taxes"):
+			for tax in doc.get("taxes"):
+				if (
+					tax.account_head
+					in gst_accounts.get("igst_account", [])
+					+ gst_accounts.get("sgst_account", [])
+					+ gst_accounts.get("cgst_account", [])
+					and tax.tax_amount_after_discount_amount
+				):
+					frappe.throw(_("GST cannot be applied on SEZ or Export invoices without payment of tax"))
+
+
 def validate_reverse_charge_transaction(doc, method):
 	country = frappe.get_cached_value("Company", doc.company, "country")
 
@@ -887,6 +911,8 @@ def validate_reverse_charge_transaction(doc, method):
 
 			frappe.throw(msg)
 
+		doc.eligibility_for_itc = "ITC on Reverse Charge"
+
 
 def update_itc_availed_fields(doc, method):
 	country = frappe.get_cached_value("Company", doc.company, "country")

erpnext/regional/report/gstr_1/gstr_1.py

@@ -226,7 +226,10 @@ class Gstr1Report(object):
 					taxable_value += abs(net_amount)
 				elif (
 					not tax_rate
-					and self.filters.get("type_of_business") == "EXPORT"
+					and (
+						self.filters.get("type_of_business") == "EXPORT"
+						or invoice_details.get("gst_category") == "SEZ"
+					)
 					and invoice_details.get("export_type") == "Without Payment of Tax"
 				):
 					taxable_value += abs(net_amount)
@@ -328,12 +331,14 @@ class Gstr1Report(object):
 	def get_invoice_items(self):
 		self.invoice_items = frappe._dict()
 		self.item_tax_rate = frappe._dict()
+		self.item_hsn_map = frappe._dict()
 		self.nil_exempt_non_gst = {}
 
+		# nosemgrep
 		items = frappe.db.sql(
 			"""
 			select item_code, parent, taxable_value, base_net_amount, item_tax_rate, is_nil_exempt,
-			is_non_gst from `tab%s Item`
+			gst_hsn_code, is_non_gst from `tab%s Item`
 			where parent in (%s)
 		"""
 			% (self.doctype, ", ".join(["%s"] * len(self.invoices))),
@@ -343,6 +348,7 @@ class Gstr1Report(object):
 
 		for d in items:
 			self.invoice_items.setdefault(d.parent, {}).setdefault(d.item_code, 0.0)
+			self.item_hsn_map.setdefault(d.item_code, d.gst_hsn_code)
 			self.invoice_items[d.parent][d.item_code] += d.get("taxable_value", 0) or d.get(
 				"base_net_amount", 0
 			)
@@ -367,6 +373,8 @@ class Gstr1Report(object):
 				self.nil_exempt_non_gst[d.parent][2] += d.get("taxable_value", 0)
 
 	def get_items_based_on_tax_rate(self):
+		hsn_wise_tax_rate = get_hsn_wise_tax_rates()
+
 		self.tax_details = frappe.db.sql(
 			"""
 			select
@@ -427,7 +435,7 @@ class Gstr1Report(object):
 				alert=True,
 			)
 
-		# Build itemised tax for export invoices where tax table is blank
+		# Build itemised tax for export invoices where tax table is blank (Export and SEZ Invoices)
 		for invoice, items in self.invoice_items.items():
 			if (
 				invoice not in self.items_based_on_tax_rate
@@ -435,7 +443,17 @@ class Gstr1Report(object):
 				and self.invoices.get(invoice, {}).get("export_type") == "Without Payment of Tax"
 				and self.invoices.get(invoice, {}).get("gst_category") in ("Overseas", "SEZ")
 			):
-				self.items_based_on_tax_rate.setdefault(invoice, {}).setdefault(0, items.keys())
+				self.items_based_on_tax_rate.setdefault(invoice, {})
+				for item_code in items.keys():
+					hsn_code = self.item_hsn_map.get(item_code)
+					tax_rate = 0
+					taxable_value = items.get(item_code)
+					for rates in hsn_wise_tax_rate.get(hsn_code):
+						if taxable_value > rates.get("minimum_taxable_value"):
+							tax_rate = rates.get("tax_rate")
+
+					self.items_based_on_tax_rate[invoice].setdefault(tax_rate, [])
+					self.items_based_on_tax_rate[invoice][tax_rate].append(item_code)
 
 	def get_columns(self):
 		self.other_columns = []
@@ -728,7 +746,7 @@ def get_json(filters, report_name, data):
 
 	elif filters["type_of_business"] == "EXPORT":
 		for item in report_data[:-1]:
-			res.setdefault(item["export_type"], []).append(item)
+			res.setdefault(item["export_type"], {}).setdefault(item["invoice_number"], []).append(item)
 
 		out = get_export_json(res)
 		gst_json["exp"] = out
@@ -918,11 +936,21 @@ def get_export_json(res):
 	for exp_type in res:
 		exp_item, inv = {"exp_typ": exp_type, "inv": []}, []
 
-		for row in res[exp_type]:
-			inv_item = get_basic_invoice_detail(row)
-			inv_item["itms"] = [
-				{"txval": flt(row["taxable_value"], 2), "rt": row["rate"] or 0, "iamt": 0, "csamt": 0}
-			]
+		for number, invoice in res[exp_type].items():
+			inv_item = get_basic_invoice_detail(invoice[0])
+			inv_item["itms"] = []
+
+			for item in invoice:
+				inv_item["itms"].append(
+					{
+						"txval": flt(item["taxable_value"], 2),
+						"rt": flt(item["rate"]),
+						"iamt": flt((item["taxable_value"] * flt(item["rate"])) / 100.0, 2)
+						if exp_type != "WOPAY"
+						else 0,
+						"csamt": (flt(item.get("cess_amount"), 2) or 0),
+					}
+				)
 
 			inv.append(inv_item)
 
@@ -1060,7 +1088,6 @@ def get_rate_and_tax_details(row, gstin):
 
 	# calculate tax amount added
 	tax = flt((row["taxable_value"] * rate) / 100.0, 2)
-	frappe.errprint([tax, tax / 2])
 	if row.get("billing_address_gstin") and gstin[0:2] == row["billing_address_gstin"][0:2]:
 		itm_det.update({"camt": flt(tax / 2.0, 2), "samt": flt(tax / 2.0, 2)})
 	else:
@@ -1136,3 +1163,26 @@ def get_company_gstins(company):
 	address_list = [""] + [d.gstin for d in addresses]
 
 	return address_list
+
+
+def get_hsn_wise_tax_rates():
+	hsn_wise_tax_rate = {}
+	gst_hsn_code = frappe.qb.DocType("GST HSN Code")
+	hsn_tax_rates = frappe.qb.DocType("HSN Tax Rate")
+
+	hsn_code_data = (
+		frappe.qb.from_(gst_hsn_code)
+		.inner_join(hsn_tax_rates)
+		.on(gst_hsn_code.name == hsn_tax_rates.parent)
+		.select(gst_hsn_code.hsn_code, hsn_tax_rates.tax_rate, hsn_tax_rates.minimum_taxable_value)
+		.orderby(hsn_tax_rates.minimum_taxable_value)
+		.run(as_dict=1)
+	)
+
+	for d in hsn_code_data:
+		hsn_wise_tax_rate.setdefault(d.hsn_code, [])
+		hsn_wise_tax_rate[d.hsn_code].append(
+			{"minimum_taxable_value": d.minimum_taxable_value, "tax_rate": d.tax_rate}
+		)
+
+	return hsn_wise_tax_rate

erpnext/regional/report/hsn_wise_summary_of_outward_supplies/hsn_wise_summary_of_outward_supplies.py

@@ -221,7 +221,7 @@ def get_merged_data(columns, data):
 	result = []
 
 	for row in data:
-		key = row[0] + "-" + str(row[4])
+		key = row[0] + "-" + row[2] + "-" + str(row[4])
 		merged_hsn_dict.setdefault(key, {})
 		for i, d in enumerate(columns):
 			if d["fieldtype"] not in ("Int", "Float", "Currency"):