brotherton-erpnext/erpnext/patches/v12_0/create_itc_reversal_custom_fields.py

import frappe
from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
from frappe.custom.doctype.property_setter.property_setter import make_property_setter

from erpnext.regional.india.utils import get_gst_accounts


def execute():
	company = frappe.get_all("Company", filters={"country": "India"}, fields=["name"])
	if not company:
		return

	frappe.reload_doc("regional", "doctype", "gst_settings")
	frappe.reload_doc("accounts", "doctype", "gst_account")

	journal_entry_types = frappe.get_meta("Journal Entry").get_options("voucher_type").split("\n") + [
		"Reversal Of ITC"
	]
	make_property_setter(
		"Journal Entry", "voucher_type", "options", "\n".join(journal_entry_types), ""
	)

	custom_fields = {
		"Journal Entry": [
			dict(
				fieldname="reversal_type",
				label="Reversal Type",
				fieldtype="Select",
				insert_after="voucher_type",
				print_hide=1,
				options="As per rules 42 & 43 of CGST Rules\nOthers",
				depends_on="eval:doc.voucher_type=='Reversal Of ITC'",
				mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'",
			),
			dict(
				fieldname="company_address",
				label="Company Address",
				fieldtype="Link",
				options="Address",
				insert_after="reversal_type",
				print_hide=1,
				depends_on="eval:doc.voucher_type=='Reversal Of ITC'",
				mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'",
			),
			dict(
				fieldname="company_gstin",
				label="Company GSTIN",
				fieldtype="Data",
				read_only=1,
				insert_after="company_address",
				print_hide=1,
				fetch_from="company_address.gstin",
				depends_on="eval:doc.voucher_type=='Reversal Of ITC'",
				mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'",
			),
		],
		"Purchase Invoice": [
			dict(
				fieldname="eligibility_for_itc",
				label="Eligibility For ITC",
				fieldtype="Select",
				insert_after="reason_for_issuing_document",
				print_hide=1,
				options="Input Service Distributor\nImport Of Service\nImport Of Capital Goods\nITC on Reverse Charge\nIneligible As Per Section 17(5)\nIneligible Others\nAll Other ITC",
				default="All Other ITC",
			)
		],
		"Purchase 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)

	# Patch ITC Availed fields from Data to Currency
	# Patch Availed ITC for current fiscal_year

	gst_accounts = get_gst_accounts(only_non_reverse_charge=1)

	frappe.db.sql(
		"""
		UPDATE `tabCustom Field` SET fieldtype='Currency', options='Company:company:default_currency'
		WHERE dt = 'Purchase Invoice' and fieldname in ('itc_integrated_tax', 'itc_state_tax', 'itc_central_tax',
			'itc_cess_amount')
	"""
	)

	frappe.db.sql(
		"""UPDATE `tabPurchase Invoice` set itc_integrated_tax = '0'
		WHERE trim(coalesce(itc_integrated_tax, '')) = '' """
	)

	frappe.db.sql(
		"""UPDATE `tabPurchase Invoice` set itc_state_tax = '0'
		WHERE trim(coalesce(itc_state_tax, '')) = '' """
	)

	frappe.db.sql(
		"""UPDATE `tabPurchase Invoice` set itc_central_tax = '0'
		WHERE trim(coalesce(itc_central_tax, '')) = '' """
	)

	frappe.db.sql(
		"""UPDATE `tabPurchase Invoice` set itc_cess_amount = '0'
		WHERE trim(coalesce(itc_cess_amount, '')) = '' """
	)

	# Get purchase invoices
	invoices = frappe.get_all(
		"Purchase Invoice",
		{"posting_date": (">=", "2021-04-01"), "eligibility_for_itc": ("!=", "Ineligible")},
		["name"],
	)

	amount_map = {}

	if invoices:
		invoice_list = set([d.name for d in invoices])

		# Get GST applied
		amounts = frappe.db.sql(
			"""
			SELECT parent, account_head, sum(base_tax_amount_after_discount_amount) as amount
			FROM `tabPurchase Taxes and Charges`
			where parent in %s
			GROUP BY parent, account_head
		""",
			(invoice_list),
			as_dict=1,
		)

		for d in amounts:
			amount_map.setdefault(
				d.parent,
				{"itc_integrated_tax": 0, "itc_state_tax": 0, "itc_central_tax": 0, "itc_cess_amount": 0},
			)
			if not gst_accounts:
				continue

			if d.account_head in gst_accounts.get("igst_account"):
				amount_map[d.parent]["itc_integrated_tax"] += d.amount
			if d.account_head in gst_accounts.get("cgst_account"):
				amount_map[d.parent]["itc_central_tax"] += d.amount
			if d.account_head in gst_accounts.get("sgst_account"):
				amount_map[d.parent]["itc_state_tax"] += d.amount
			if d.account_head in gst_accounts.get("cess_account"):
				amount_map[d.parent]["itc_cess_amount"] += d.amount

		for invoice, values in amount_map.items():
			frappe.db.set_value(
				"Purchase Invoice",
				invoice,
				{
					"itc_integrated_tax": values.get("itc_integrated_tax"),
					"itc_central_tax": values.get("itc_central_tax"),
					"itc_state_tax": values["itc_state_tax"],
					"itc_cess_amount": values["itc_cess_amount"],
				},
			)