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Merge pull request #29208 from deepeshgarg007/nil_exempt_non_gst_gstr_1

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fix(India): NIL Rated, Exempted and non gst invoices in GSTR-1 report
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Deepesh Garg 2022-01-14 19:43:40 +05:30 committed by GitHub
commit ae95439c7e
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GPG Key ID: 4AEE18F83AFDEB23
2 changed files with 155 additions and 18 deletions
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3
erpnext/regional/report/gstr_1/gstr_1.js
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@ -53,7 +53,8 @@ frappe.query_reports["GSTR-1"] = {
{ "value": "CDNR-REG", "label": __("Credit/Debit Notes (Registered) - 9B") },
{ "value": "CDNR-UNREG", "label": __("Credit/Debit Notes (Unregistered) - 9B") },
{ "value": "EXPORT", "label": __("Export Invoice - 6A") },
{ "value": "Advances", "label": __("Tax Liability (Advances Received) - 11A(1), 11A(2)") }
{ "value": "Advances", "label": __("Tax Liability (Advances Received) - 11A(1), 11A(2)") },
{ "value": "NIL Rated", "label": __("NIL RATED/EXEMPTED Invoices") }
],
"default": "B2B"
}

170
erpnext/regional/report/gstr_1/gstr_1.py
View File

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