Merge pull request #29208 from deepeshgarg007/nil_exempt_non_gst_gstr_1
fix(India): NIL Rated, Exempted and non gst invoices in GSTR-1 report
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commit
ae95439c7e
@ -53,7 +53,8 @@ frappe.query_reports["GSTR-1"] = {
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{ "value": "CDNR-REG", "label": __("Credit/Debit Notes (Registered) - 9B") },
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{ "value": "CDNR-UNREG", "label": __("Credit/Debit Notes (Unregistered) - 9B") },
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{ "value": "EXPORT", "label": __("Export Invoice - 6A") },
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{ "value": "Advances", "label": __("Tax Liability (Advances Received) - 11A(1), 11A(2)") }
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{ "value": "Advances", "label": __("Tax Liability (Advances Received) - 11A(1), 11A(2)") },
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{ "value": "NIL Rated", "label": __("NIL RATED/EXEMPTED Invoices") }
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],
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"default": "B2B"
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}
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@ -40,7 +40,8 @@ class Gstr1Report(object):
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port_code,
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shipping_bill_number,
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shipping_bill_date,
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reason_for_issuing_document
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reason_for_issuing_document,
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company_gstin
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"""
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def run(self):
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@ -62,6 +63,8 @@ class Gstr1Report(object):
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self.get_b2c_data()
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elif self.filters.get("type_of_business") == "Advances":
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self.get_advance_data()
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elif self.filters.get("type_of_business") == "NIL Rated":
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self.get_nil_rated_invoices()
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elif self.invoices:
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for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
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invoice_details = self.invoices.get(inv)
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@ -91,6 +94,57 @@ class Gstr1Report(object):
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row= [key[0], key[1], value[0], value[1]]
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self.data.append(row)
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def get_nil_rated_invoices(self):
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nil_exempt_output = [
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{
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"description": "Inter-State supplies to registered persons",
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"nil_rated": 0.0,
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"exempted": 0.0,
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"non_gst": 0.0
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},
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{
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"description": "Intra-State supplies to registered persons",
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"nil_rated": 0.0,
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"exempted": 0.0,
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"non_gst": 0.0
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},
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{
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"description": "Inter-State supplies to unregistered persons",
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"nil_rated": 0.0,
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"exempted": 0.0,
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"non_gst": 0.0
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},
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{
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"description": "Intra-State supplies to unregistered persons",
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"nil_rated": 0.0,
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"exempted": 0.0,
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"non_gst": 0.0
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}
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]
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for invoice, details in self.nil_exempt_non_gst.items():
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invoice_detail = self.invoices.get(invoice)
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if invoice_detail.get('gst_category') in ("Registered Regular", "Deemed Export", "SEZ"):
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if is_inter_state(invoice_detail):
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nil_exempt_output[0]["nil_rated"] += details[0]
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nil_exempt_output[0]["exempted"] += details[1]
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nil_exempt_output[0]["non_gst"] += details[2]
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else:
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nil_exempt_output[1]["nil_rated"] += details[0]
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nil_exempt_output[1]["exempted"] += details[1]
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nil_exempt_output[1]["non_gst"] += details[2]
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else:
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if is_inter_state(invoice_detail):
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nil_exempt_output[2]["nil_rated"] += details[0]
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nil_exempt_output[2]["exempted"] += details[1]
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nil_exempt_output[2]["non_gst"] += details[2]
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else:
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nil_exempt_output[3]["nil_rated"] += details[0]
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nil_exempt_output[3]["exempted"] += details[1]
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nil_exempt_output[3]["non_gst"] += details[2]
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self.data = nil_exempt_output
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def get_b2c_data(self):
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b2cs_output = {}
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@ -240,10 +294,11 @@ class Gstr1Report(object):
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def get_invoice_items(self):
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self.invoice_items = frappe._dict()
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self.item_tax_rate = frappe._dict()
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self.nil_exempt_non_gst = {}
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items = frappe.db.sql("""
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select item_code, parent, taxable_value, base_net_amount, item_tax_rate
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from `tab%s Item`
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select item_code, parent, taxable_value, base_net_amount, item_tax_rate, is_nil_exempt,
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is_non_gst from `tab%s Item`
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where parent in (%s)
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""" % (self.doctype, ', '.join(['%s']*len(self.invoices))), tuple(self.invoices), as_dict=1)
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@ -260,6 +315,16 @@ class Gstr1Report(object):
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tax_rate_dict = self.item_tax_rate.setdefault(d.parent, {}).setdefault(d.item_code, [])
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tax_rate_dict.append(rate)
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if d.is_nil_exempt:
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self.nil_exempt_non_gst.setdefault(d.parent, [0.0, 0.0, 0.0])
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if item_tax_rate:
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self.nil_exempt_non_gst[d.parent][0] += d.get('taxable_value', 0)
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else:
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self.nil_exempt_non_gst[d.parent][1] += d.get('taxable_value', 0)
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elif d.is_non_gst:
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self.nil_exempt_non_gst.setdefault(d.parent, [0.0, 0.0, 0.0])
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self.nil_exempt_non_gst[d.parent][2] += d.get('taxable_value', 0)
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def get_items_based_on_tax_rate(self):
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self.tax_details = frappe.db.sql("""
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select
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@ -322,21 +387,24 @@ class Gstr1Report(object):
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self.items_based_on_tax_rate.setdefault(invoice, {}).setdefault(0, items.keys())
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def get_columns(self):
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self.tax_columns = [
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{
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"fieldname": "rate",
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"label": "Rate",
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"fieldtype": "Int",
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"width": 60
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},
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{
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"fieldname": "taxable_value",
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"label": "Taxable Value",
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"fieldtype": "Currency",
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"width": 100
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}
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]
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self.other_columns = []
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self.tax_columns = []
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if self.filters.get("type_of_business") != "NIL Rated":
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self.tax_columns = [
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{
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"fieldname": "rate",
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"label": "Rate",
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"fieldtype": "Int",
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"width": 60
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},
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{
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"fieldname": "taxable_value",
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"label": "Taxable Value",
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"fieldtype": "Currency",
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"width": 100
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}
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]
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if self.filters.get("type_of_business") == "B2B":
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self.invoice_columns = [
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@ -705,6 +773,33 @@ class Gstr1Report(object):
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"width": 100
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}
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]
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elif self.filters.get("type_of_business") == "NIL Rated":
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self.invoice_columns = [
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{
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"fieldname": "description",
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"label": "Description",
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"fieldtype": "Data",
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"width": 420
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},
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{
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"fieldname": "nil_rated",
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"label": "Nil Rated",
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"fieldtype": "Currency",
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"width": 200
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},
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{
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"fieldname": "exempted",
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"label": "Exempted",
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"fieldtype": "Currency",
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"width": 200
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},
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{
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"fieldname": "non_gst",
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"label": "Non GST",
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"fieldtype": "Currency",
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"width": 200
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}
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]
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self.columns = self.invoice_columns + self.tax_columns + self.other_columns
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@ -768,6 +863,11 @@ def get_json(filters, report_name, data):
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out = get_advances_json(res, gstin)
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gst_json["at"] = out
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elif filters["type_of_business"] == "NIL Rated":
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res = report_data[:-1]
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out = get_exempted_json(res)
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gst_json["nil"] = out
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return {
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'report_name': report_name,
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'report_type': filters['type_of_business'],
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@ -980,6 +1080,36 @@ def get_cdnr_unreg_json(res, gstin):
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return out
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def get_exempted_json(data):
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out = {
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"inv": [
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{
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"sply_ty": "INTRB2B"
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},
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{
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"sply_ty": "INTRAB2B"
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},
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{
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"sply_ty": "INTRB2C"
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},
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{
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"sply_ty": "INTRAB2C"
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}
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]
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}
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for i, v in enumerate(data):
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if data[i].get('nil_rated'):
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out['inv'][i]['nil_amt'] = data[i]['nil_rated']
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if data[i].get('exempted'):
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out['inv'][i]['expt_amt'] = data[i]['exempted']
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if data[i].get('non_gst'):
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out['inv'][i]['ngsup_amt'] = data[i]['non_gst']
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return out
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def get_invoice_type_for_cdnr(row):
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if row.get('gst_category') == 'SEZ':
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if row.get('export_type') == 'WPAY':
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@ -1064,3 +1194,9 @@ def download_json_file():
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frappe.response['filecontent'] = data['data']
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frappe.response['content_type'] = 'application/json'
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frappe.response['type'] = 'download'
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def is_inter_state(invoice_detail):
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if invoice_detail.place_of_supply.split("-")[0] != invoice_detail.company_gstin[:2]:
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return True
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else:
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return False
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