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fix: GST on freight charge in e-invoicing (#25000)

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* fix: GST on freight charge in e-invocing

* fix: Add patch for taxable value field

* fix: Handle discounts on net total

* fix: Handle all types of discounts for e-invoicing

* fix: Absolute taxable values

* fix: Use correct tax amount
This commit is contained in:
Deepesh Garg 2021-04-12 10:55:43 +05:30 committed by GitHub
parent 9f73bd8040
commit c36e48a869
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GPG Key ID: 4AEE18F83AFDEB23
6 changed files with 108 additions and 13 deletions
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3
erpnext/hooks.py
View File

@ -262,7 +262,8 @@ doc_events = {
],
"on_trash": "erpnext.regional.check_deletion_permission",
"validate": [
"erpnext.regional.india.utils.validate_document_name"
"erpnext.regional.india.utils.validate_document_name",
"erpnext.regional.india.utils.update_taxable_values"
]
},
"Purchase Invoice": {

1
erpnext/patches.txt
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@ -763,5 +763,6 @@ erpnext.patches.v13_0.setup_gratuity_rule_for_india_and_uae
erpnext.patches.v13_0.setup_uae_vat_fields
execute:frappe.db.set_value('System Settings', None, 'app_name', 'ERPNext')
erpnext.patches.v13_0.rename_discharge_date_in_ip_record
erpnext.patches.v12_0.create_taxable_value_field
erpnext.patches.v12_0.add_gst_category_in_delivery_note
erpnext.patches.v12_0.purchase_receipt_status

18
erpnext/patches/v12_0/create_taxable_value_field.py Normal file
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@ -0,0 +1,18 @@
from __future__ import unicode_literals
import frappe
from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
def execute():
company = frappe.get_all('Company', filters = {'country': 'India'})
if not company:
return
custom_fields = {
'Sales Invoice Item': [
dict(fieldname='taxable_value', label='Taxable Value',
fieldtype='Currency', insert_after='base_net_amount', hidden=1, options="Company:company:default_currency",
print_hide=1)
]
}
create_custom_fields(custom_fields, update=True)

47
erpnext/regional/india/e_invoice/utils.py
View File

@ -171,10 +171,15 @@ def get_item_list(invoice):
item.description = sanitize_for_json(d.item_name)
item.qty = abs(item.qty)
item.discount_amount = 0
item.unit_rate = abs(item.base_net_amount / item.qty)
item.gross_amount = abs(item.base_net_amount)
item.taxable_value = abs(item.base_net_amount)
if invoice.apply_discount_on == 'Net Total' and invoice.discount_amount:
item.discount_amount = abs(item.base_amount - item.base_net_amount)
else:
item.discount_amount = 0
item.unit_rate = abs((abs(item.taxable_value) - item.discount_amount)/ item.qty)
item.gross_amount = abs(item.taxable_value) + item.discount_amount
item.taxable_value = abs(item.taxable_value)
item.batch_expiry_date = frappe.db.get_value('Batch', d.batch_no, 'expiry_date') if d.batch_no else None
item.batch_expiry_date = format_date(item.batch_expiry_date, 'dd/mm/yyyy') if item.batch_expiry_date else None
@ -211,7 +216,7 @@ def update_item_taxes(invoice, item):
item_tax_rate = item_tax_detail[0]
# item tax amount excluding discount amount
item_tax_amount = (item_tax_rate / 100) * item.base_net_amount
item_tax_amount = (item_tax_rate / 100) * item.taxable_value
if t.account_head in gst_accounts.cess_account:
item_tax_amount_after_discount = item_tax_detail[1]
@ -232,10 +237,14 @@ def get_invoice_value_details(invoice):
invoice_value_details = frappe._dict(dict())
if invoice.apply_discount_on == 'Net Total' and invoice.discount_amount:
invoice_value_details.base_total = abs(invoice.base_total)
invoice_value_details.invoice_discount_amt = abs(invoice.base_discount_amount)
# Discount already applied on net total which means on items
invoice_value_details.base_total = abs(sum([i.taxable_value for i in invoice.get('items')]))
invoice_value_details.invoice_discount_amt = 0
elif invoice.apply_discount_on == 'Grand Total' and invoice.discount_amount:
invoice_value_details.invoice_discount_amt = invoice.base_discount_amount
invoice_value_details.base_total = abs(sum([i.taxable_value for i in invoice.get('items')]))
else:
invoice_value_details.base_total = abs(invoice.base_net_total)
invoice_value_details.base_total = abs(sum([i.taxable_value for i in invoice.get('items')]))
# since tax already considers discount amount
invoice_value_details.invoice_discount_amt = 0
@ -256,7 +265,11 @@ def update_invoice_taxes(invoice, invoice_value_details):
invoice_value_details.total_igst_amt = 0
invoice_value_details.total_cess_amt = 0
invoice_value_details.total_other_charges = 0
considered_rows = []
for t in invoice.taxes:
tax_amount = t.base_tax_amount if (invoice.apply_discount_on == 'Grand Total' and invoice.discount_amount) \
else t.base_tax_amount_after_discount_amount
if t.account_head in gst_accounts_list:
if t.account_head in gst_accounts.cess_account:
# using after discount amt since item also uses after discount amt for cess calc
@ -264,12 +277,26 @@ def update_invoice_taxes(invoice, invoice_value_details):
for tax_type in ['igst', 'cgst', 'sgst']:
if t.account_head in gst_accounts[f'{tax_type}_account']:
invoice_value_details[f'total_{tax_type}_amt'] += abs(t.base_tax_amount_after_discount_amount)
invoice_value_details[f'total_{tax_type}_amt'] += abs(tax_amount)
update_other_charges(t, invoice_value_details, gst_accounts_list, invoice, considered_rows)
else:
invoice_value_details.total_other_charges += abs(t.base_tax_amount_after_discount_amount)
invoice_value_details.total_other_charges += abs(tax_amount)
return invoice_value_details
def update_other_charges(tax_row, invoice_value_details, gst_accounts_list, invoice, considered_rows):
prev_row_id = cint(tax_row.row_id) - 1
if tax_row.account_head in gst_accounts_list and prev_row_id not in considered_rows:
if tax_row.charge_type == 'On Previous Row Amount':
amount = invoice.get('taxes')[prev_row_id].tax_amount_after_discount_amount
invoice_value_details.total_other_charges -= abs(amount)
considered_rows.append(prev_row_id)
if tax_row.charge_type == 'On Previous Row Total':
amount = invoice.get('taxes')[prev_row_id].base_total - invoice.base_net_total
invoice_value_details.total_other_charges -= abs(amount)
considered_rows.append(prev_row_id)
def get_payment_details(invoice):
payee_name = invoice.company
mode_of_payment = ', '.join([d.mode_of_payment for d in invoice.payments])

5
erpnext/regional/india/setup.py
View File

@ -127,6 +127,9 @@ def make_custom_fields(update=True):
is_non_gst = dict(fieldname='is_non_gst', label='Is Non GST',
fieldtype='Check', fetch_from='item_code.is_non_gst', insert_after='is_nil_exempt',
print_hide=1)
taxable_value = dict(fieldname='taxable_value', label='Taxable Value',
fieldtype='Currency', insert_after='base_net_amount', hidden=1, options="Company:company:default_currency",
print_hide=1)
purchase_invoice_gst_category = [
dict(fieldname='gst_section', label='GST Details', fieldtype='Section Break',
@ -460,7 +463,7 @@ def make_custom_fields(update=True):
'Supplier Quotation Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],
'Sales Order Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],
'Delivery Note Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],
'Sales Invoice Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],
'Sales Invoice Item': [hsn_sac_field, nil_rated_exempt, is_non_gst, taxable_value],
'Purchase Order Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],
'Purchase Receipt Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],
'Purchase Invoice Item': [hsn_sac_field, nil_rated_exempt, is_non_gst],

47
erpnext/regional/india/utils.py
View File

@ -2,7 +2,7 @@ from __future__ import unicode_literals
import frappe, re, json
from frappe import _
import erpnext
from frappe.utils import cstr, flt, date_diff, nowdate, round_based_on_smallest_currency_fraction, money_in_words, getdate
from frappe.utils import cstr, flt, cint, date_diff, nowdate, round_based_on_smallest_currency_fraction, money_in_words, getdate
from erpnext.regional.india import states, state_numbers
from erpnext.controllers.taxes_and_totals import get_itemised_tax, get_itemised_taxable_amount
from erpnext.controllers.accounts_controller import get_taxes_and_charges
@ -832,3 +832,48 @@ def get_regional_round_off_accounts(company, account_list):
account_list.extend(gst_account_list)
return account_list
def update_taxable_values(doc, method):
country = frappe.get_cached_value('Company', doc.company, 'country')
if country != 'India':
return
gst_accounts = get_gst_accounts(doc.company)
# Only considering sgst account to avoid inflating taxable value
gst_account_list = gst_accounts.get('sgst_account', []) + gst_accounts.get('sgst_account', []) \
+ gst_accounts.get('igst_account', [])
additional_taxes = 0
total_charges = 0
item_count = 0
considered_rows = []
for tax in doc.get('taxes'):
prev_row_id = cint(tax.row_id) - 1
if tax.account_head in gst_account_list and prev_row_id not in considered_rows:
if tax.charge_type == 'On Previous Row Amount':
additional_taxes += doc.get('taxes')[prev_row_id].tax_amount_after_discount_amount
considered_rows.append(prev_row_id)
if tax.charge_type == 'On Previous Row Total':
additional_taxes += doc.get('taxes')[prev_row_id].base_total - doc.base_net_total
considered_rows.append(prev_row_id)
for item in doc.get('items'):
if doc.apply_discount_on == 'Grand Total' and doc.discount_amount:
proportionate_value = item.base_amount if doc.base_total else item.qty
total_value = doc.base_total if doc.base_total else doc.total_qty
else:
proportionate_value = item.base_net_amount if doc.base_net_total else item.qty
total_value = doc.base_net_total if doc.base_net_total else doc.total_qty
applicable_charges = flt(flt(proportionate_value * (flt(additional_taxes) / flt(total_value)),
item.precision('taxable_value')))
item.taxable_value = applicable_charges + proportionate_value
total_charges += applicable_charges
item_count += 1
if total_charges != additional_taxes:
diff = additional_taxes - total_charges
doc.get('items')[item_count - 1].taxable_value += diff