Merge pull request #25906 from deepeshgarg007/gst_taxtable_value_with_discount

fix(India): Taxable value for invoices with additional discount

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -1937,69 +1937,53 @@ class TestSalesInvoice(unittest.TestCase):
 		frappe.flags.country = country
 
 	def test_einvoice_json(self):
-		from erpnext.regional.india.e_invoice.utils import make_einvoice
+		from erpnext.regional.india.e_invoice.utils import make_einvoice, validate_totals
 
-		si = make_sales_invoice_for_ewaybill()
-		si.naming_series = 'INV-2020-.#####'
-		si.items = []
-		si.append("items", {
-			"item_code": "_Test Item",
-			"uom": "Nos",
-			"warehouse": "_Test Warehouse - _TC",
-			"qty": 2000,
-			"rate": 12,
-			"income_account": "Sales - _TC",
-			"expense_account": "Cost of Goods Sold - _TC",
-			"cost_center": "_Test Cost Center - _TC",
-		})
-		si.append("items", {
-			"item_code": "_Test Item 2",
-			"uom": "Nos",
-			"warehouse": "_Test Warehouse - _TC",
-			"qty": 420,
-			"rate": 15,
-			"income_account": "Sales - _TC",
-			"expense_account": "Cost of Goods Sold - _TC",
-			"cost_center": "_Test Cost Center - _TC",
-		})
+		si = get_sales_invoice_for_e_invoice()
 		si.discount_amount = 100
 		si.save()
 
 		einvoice = make_einvoice(si)
-
-		total_item_ass_value = 0
-		total_item_cgst_value = 0
-		total_item_sgst_value = 0
-		total_item_igst_value = 0
-		total_item_value = 0
-
-		for item in einvoice['ItemList']:
-			total_item_ass_value += item['AssAmt']
-			total_item_cgst_value += item['CgstAmt']
-			total_item_sgst_value += item['SgstAmt']
-			total_item_igst_value += item['IgstAmt']
-			total_item_value += item['TotItemVal']
-
-			self.assertTrue(item['AssAmt'], item['TotAmt'] - item['Discount'])
-			self.assertTrue(item['TotItemVal'], item['AssAmt'] + item['CgstAmt'] + item['SgstAmt'] + item['IgstAmt'])
-
-		value_details = einvoice['ValDtls']
-
-		self.assertEqual(einvoice['Version'], '1.1')
-		self.assertEqual(value_details['AssVal'], total_item_ass_value)
-		self.assertEqual(value_details['CgstVal'], total_item_cgst_value)
-		self.assertEqual(value_details['SgstVal'], total_item_sgst_value)
-		self.assertEqual(value_details['IgstVal'], total_item_igst_value)
-
-		calculated_invoice_value = \
-			value_details['AssVal'] + value_details['CgstVal'] \
-			+ value_details['SgstVal'] + value_details['IgstVal'] \
-			+ value_details['OthChrg'] - value_details['Discount']
-
-		self.assertTrue(value_details['TotInvVal'] - calculated_invoice_value < 0.1)
-
-		self.assertEqual(value_details['TotInvVal'], si.base_grand_total)
 		self.assertTrue(einvoice['EwbDtls'])
+		validate_totals(einvoice)
+
+		si.apply_discount_on = 'Net Total'
+		si.save()
+		einvoice = make_einvoice(si)
+		validate_totals(einvoice)
+
+		[d.set('included_in_print_rate', 1) for d in si.taxes]
+		si.save()
+		einvoice = make_einvoice(si)
+		validate_totals(einvoice)
+
+def get_sales_invoice_for_e_invoice():
+	si = make_sales_invoice_for_ewaybill()
+	si.naming_series = 'INV-2020-.#####'
+	si.items = []
+	si.append("items", {
+		"item_code": "_Test Item",
+		"uom": "Nos",
+		"warehouse": "_Test Warehouse - _TC",
+		"qty": 2000,
+		"rate": 12,
+		"income_account": "Sales - _TC",
+		"expense_account": "Cost of Goods Sold - _TC",
+		"cost_center": "_Test Cost Center - _TC",
+	})
+
+	si.append("items", {
+		"item_code": "_Test Item 2",
+		"uom": "Nos",
+		"warehouse": "_Test Warehouse - _TC",
+		"qty": 420,
+		"rate": 15,
+		"income_account": "Sales - _TC",
+		"expense_account": "Cost of Goods Sold - _TC",
+		"cost_center": "_Test Cost Center - _TC",
+	})
+
+	return si
 
 	def test_item_tax_net_range(self):
 		item = create_item("T Shirt")

erpnext/regional/india/e_invoice/utils.py

@@ -38,7 +38,7 @@ def validate_eligibility(doc):
 	einvoicing_eligible_from = frappe.db.get_single_value('E Invoice Settings', 'applicable_from') or '2021-04-01'
 	if getdate(doc.get('posting_date')) < getdate(einvoicing_eligible_from):
 		return False
-	
+
 	invalid_company = not frappe.db.get_value('E Invoice User', { 'company': doc.get('company') })
 	invalid_supply_type = doc.get('gst_category') not in ['Registered Regular', 'SEZ', 'Overseas', 'Deemed Export']
 	company_transaction = doc.get('billing_address_gstin') == doc.get('company_gstin')
@@ -135,7 +135,7 @@ def validate_address_fields(address, is_shipping_address):
 
 def get_party_details(address_name, is_shipping_address=False):
 	addr = frappe.get_doc('Address', address_name)
-	
+
 	validate_address_fields(addr, is_shipping_address)
 
 	if addr.gst_state_number == 97:
@@ -188,11 +188,6 @@ def get_item_list(invoice):
 
 		item.qty = abs(item.qty)
 
-		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)
@@ -254,18 +249,8 @@ def update_item_taxes(invoice, item):
 
 def get_invoice_value_details(invoice):
 	invoice_value_details = frappe._dict(dict())
-
-	if invoice.apply_discount_on == 'Net Total' and invoice.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(sum([i.taxable_value for i in invoice.get('items')]))
-		# since tax already considers discount amount
-		invoice_value_details.invoice_discount_amt = 0
+	invoice_value_details.base_total = abs(sum([i.taxable_value for i in invoice.get('items')]))
+	invoice_value_details.invoice_discount_amt = 0
 
 	invoice_value_details.round_off = invoice.base_rounding_adjustment
 	invoice_value_details.base_grand_total = abs(invoice.base_rounded_total) or abs(invoice.base_grand_total)
@@ -287,8 +272,7 @@ def update_invoice_taxes(invoice, invoice_value_details):
 	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
+		tax_amount = 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
@@ -995,7 +979,7 @@ class GSPConnector():
 		self.invoice.failure_description = self.get_failure_message(errors) if errors else ""
 		self.update_invoice()
 		frappe.db.commit()
-	
+
 	def get_failure_message(self, errors):
 		if isinstance(errors, list):
 			errors = ', '.join(errors)
@@ -1052,7 +1036,7 @@ def generate_einvoices(docnames):
 			_('{} e-invoices generated successfully').format(success),
 			title=_('Bulk E-Invoice Generation Complete')
 		)
-			
+
 	else:
 		enqueue_bulk_action(schedule_bulk_generate_irn, docnames=docnames)
 

erpnext/regional/india/utils.py

@@ -817,12 +817,8 @@ def update_taxable_values(doc, method):
 				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
+		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')))