From 24f9a80e7d6cfc2eddfa6e0831ee573e06051308 Mon Sep 17 00:00:00 2001 From: Deepesh Garg Date: Wed, 3 Jun 2020 10:59:37 +0530 Subject: [PATCH 1/2] fix(India): Reverse charge mechanism for GST --- erpnext/hooks.py | 3 ++ .../gstr_3b_report/gstr_3b_report.html | 2 +- .../doctype/gstr_3b_report/gstr_3b_report.py | 12 ++--- erpnext/regional/india/utils.py | 52 ++++++++++++++++++- 4 files changed, 61 insertions(+), 8 deletions(-) diff --git a/erpnext/hooks.py b/erpnext/hooks.py index 9d7cdc2a3b..742cc8efbd 100644 --- a/erpnext/hooks.py +++ b/erpnext/hooks.py @@ -238,6 +238,9 @@ doc_events = { "on_cancel": "erpnext.regional.italy.utils.sales_invoice_on_cancel", "on_trash": "erpnext.regional.check_deletion_permission" }, + "Purchase Invoice": { + "on_submit": "erpnext.regional.india.utils.make_reverse_charge_entries" + }, "Payment Entry": { "on_submit": ["erpnext.regional.create_transaction_log", "erpnext.accounts.doctype.payment_request.payment_request.update_payment_req_status"], "on_trash": "erpnext.regional.check_deletion_permission" diff --git a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.html b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.html index 35f9cf674c..888b2da48e 100644 --- a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.html +++ b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.html @@ -52,7 +52,7 @@ - (d) {{__("Inward Supplies(liable to reverse charge")}} + (d) {{__("Inward Supplies(liable to reverse charge)")}} {{ flt(data.sup_details.isup_rev.txval, 2) }} {{ flt(data.sup_details.isup_rev.iamt, 2) }} {{ flt(data.sup_details.isup_rev.camt, 2) }} diff --git a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py index 9e7a023926..2691552d80 100644 --- a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py +++ b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py @@ -158,7 +158,7 @@ class GSTR3BReport(Document): self.prepare_data("Sales Invoice", outward_supply_tax_amounts, "sup_details", "osup_det", ["Registered Regular"]) self.prepare_data("Sales Invoice", outward_supply_tax_amounts, "sup_details", "osup_zero", ["SEZ", "Deemed Export", "Overseas"]) - self.prepare_data("Purchase Invoice", inward_supply_tax_amounts, "sup_details", "isup_rev", ["Registered Regular"], reverse_charge="Y") + self.prepare_data("Purchase Invoice", inward_supply_tax_amounts, "sup_details", "isup_rev", ["Unregistered"], reverse_charge="Y") self.report_dict["sup_details"]["osup_nil_exmp"]["txval"] = flt(self.get_nil_rated_supply_value(), 2) self.set_itc_details(itc_details) @@ -196,11 +196,12 @@ class GSTR3BReport(Document): if d["ty"] == 'ISRC': reverse_charge = "Y" + itc_type = 'All Other ITC' + gst_category = 'Unregistered' else: reverse_charge = "N" for account_head in self.account_heads: - d["iamt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('igst_account')), {}).get("amount"), 2) d["camt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('cgst_account')), {}).get("amount"), 2) d["samt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('sgst_account')), {}).get("amount"), 2) @@ -274,17 +275,16 @@ class GSTR3BReport(Document): """ #nosec .format(doctype = doctype), (self.month_no, self.year, reverse_charge, self.company, self.gst_details.get("gstin")))) - def get_itc_details(self, reverse_charge='N'): - + def get_itc_details(self): itc_amount = frappe.db.sql(""" select s.gst_category, sum(t.tax_amount_after_discount_amount) as tax_amount, t.account_head, s.eligibility_for_itc, s.reverse_charge from `tabPurchase Invoice` s , `tabPurchase Taxes and Charges` t - where s.docstatus = 1 and t.parent = s.name and s.reverse_charge = %s + where s.docstatus = 1 and t.parent = s.name and month(s.posting_date) = %s and year(s.posting_date) = %s and s.company = %s and s.company_gstin = %s group by t.account_head, s.gst_category, s.eligibility_for_itc """, - (reverse_charge, self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1) + (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1) itc_details = {} diff --git a/erpnext/regional/india/utils.py b/erpnext/regional/india/utils.py index 3085a310c4..9fe29eba1b 100644 --- a/erpnext/regional/india/utils.py +++ b/erpnext/regional/india/utils.py @@ -9,6 +9,8 @@ from erpnext.hr.utils import get_salary_assignment from erpnext.hr.doctype.salary_structure.salary_structure import make_salary_slip from erpnext.regional.india import number_state_mapping from six import string_types +from erpnext.accounts.general_ledger import make_gl_entries +from erpnext.accounts.utils import get_account_currency def validate_gstin_for_india(doc, method): if hasattr(doc, 'gst_state') and doc.gst_state: @@ -658,5 +660,53 @@ def get_gst_accounts(company, account_wise=False): elif val: gst_accounts[val] = acc - return gst_accounts + +def make_reverse_charge_entries(doc, method): + country = frappe.get_cached_value('Company', doc.company, 'country') + + if country != 'India': + return + + if doc.reverse_charge == 'Y': + gl_entries = [] + gst_accounts = get_gst_accounts(doc.company) + gst_account_list = gst_accounts.get('cgst_account') + gst_accounts.get('sgst_account') \ + + gst_accounts.get('igst_account') + + for tax in doc.get('taxes'): + if tax.category not in ("Total", "Valuation and Total"): + continue + + if flt(tax.base_tax_amount_after_discount_amount) and tax.account_head in gst_account_list: + account_currency = get_account_currency(tax.account_head) + + gl_entries.append(doc.get_gl_dict( + { + "account": tax.account_head, + "cost_center": tax.cost_center, + "posting_date": doc.posting_date, + "against": doc.supplier, + "credit": tax.base_tax_amount_after_discount_amount, + "credits_in_account_currency": tax.base_tax_amount_after_discount_amount \ + if account_currency==doc.company_currency \ + else tax.tax_amount_after_discount_amount + }, account_currency, item=tax) + ) + + gl_entries.append(doc.get_gl_dict( + { + "account": doc.credit_to if doc.doctype == 'Purchase Invoice' else doc.debit_to, + "cost_center": doc.cost_center, + "posting_date": doc.posting_date, + "party_type": 'Supplier', + "party": doc.supplier, + "against": tax.account_head, + "debit": tax.base_tax_amount_after_discount_amount, + "debit_in_account_currency": tax.base_tax_amount_after_discount_amount \ + if account_currency==doc.company_currency \ + else tax.tax_amount_after_discount_amount + }, account_currency, item=doc) + ) + + make_gl_entries(gl_entries) \ No newline at end of file From 5bf6bec6567fd6f3d6e12af233c0d4c5af872255 Mon Sep 17 00:00:00 2001 From: Deepesh Garg Date: Sun, 14 Jun 2020 13:18:08 +0530 Subject: [PATCH 2/2] fix: Consider Overseas category in RCM --- .../doctype/gstr_3b_report/gstr_3b_report.py | 25 ++++++++----------- 1 file changed, 10 insertions(+), 15 deletions(-) diff --git a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py index 2691552d80..619734ff26 100644 --- a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py +++ b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py @@ -158,7 +158,7 @@ class GSTR3BReport(Document): self.prepare_data("Sales Invoice", outward_supply_tax_amounts, "sup_details", "osup_det", ["Registered Regular"]) self.prepare_data("Sales Invoice", outward_supply_tax_amounts, "sup_details", "osup_zero", ["SEZ", "Deemed Export", "Overseas"]) - self.prepare_data("Purchase Invoice", inward_supply_tax_amounts, "sup_details", "isup_rev", ["Unregistered"], reverse_charge="Y") + self.prepare_data("Purchase Invoice", inward_supply_tax_amounts, "sup_details", "isup_rev", ["Unregistered", "Overseas"], reverse_charge="Y") self.report_dict["sup_details"]["osup_nil_exmp"]["txval"] = flt(self.get_nil_rated_supply_value(), 2) self.set_itc_details(itc_details) @@ -192,32 +192,27 @@ class GSTR3BReport(Document): for d in self.report_dict["itc_elg"]["itc_avl"]: itc_type = itc_type_map.get(d["ty"]) - gst_category = "Registered Regular" + gst_category = ["Registered Regular"] if d["ty"] == 'ISRC': reverse_charge = "Y" itc_type = 'All Other ITC' - gst_category = 'Unregistered' + gst_category = ['Unregistered', 'Overseas'] else: reverse_charge = "N" for account_head in self.account_heads: - d["iamt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('igst_account')), {}).get("amount"), 2) - d["camt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('cgst_account')), {}).get("amount"), 2) - d["samt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('sgst_account')), {}).get("amount"), 2) - d["csamt"] += flt(itc_details.get((gst_category, itc_type, reverse_charge, account_head.get('cess_account')), {}).get("amount"), 2) + for category in gst_category: + for key in [['iamt', 'igst_account'], ['camt', 'cgst_account'], ['samt', 'sgst_account'], ['csamt', 'cess_account']]: + d[key[0]] += flt(itc_details.get((category, itc_type, reverse_charge, account_head.get(key[1])), {}).get("amount"), 2) - net_itc["iamt"] += flt(d["iamt"], 2) - net_itc["camt"] += flt(d["camt"], 2) - net_itc["samt"] += flt(d["samt"], 2) - net_itc["csamt"] += flt(d["csamt"], 2) + for key in ['iamt', 'camt', 'samt', 'csamt']: + net_itc[key] += flt(d[key], 2) for account_head in self.account_heads: itc_inelg = self.report_dict["itc_elg"]["itc_inelg"][1] - itc_inelg["iamt"] = flt(itc_details.get(("Ineligible", "N", account_head.get("igst_account")), {}).get("amount"), 2) - itc_inelg["camt"] = flt(itc_details.get(("Ineligible", "N", account_head.get("cgst_account")), {}).get("amount"), 2) - itc_inelg["samt"] = flt(itc_details.get(("Ineligible", "N", account_head.get("sgst_account")), {}).get("amount"), 2) - itc_inelg["csamt"] = flt(itc_details.get(("Ineligible", "N", account_head.get("cess_account")), {}).get("amount"), 2) + for key in [['iamt', 'igst_account'], ['camt', 'cgst_account'], ['samt', 'sgst_account'], ['csamt', 'cess_account']]: + itc_inelg[key[0]] = flt(itc_details.get(("Ineligible", "N", account_head.get(key[1])), {}).get("amount"), 2) def prepare_data(self, doctype, tax_details, supply_type, supply_category, gst_category_list, reverse_charge="N"):