brotherton-erpnext/erpnext/regional/report/gstr_1/gstr_1.py
2020-01-29 15:34:06 +05:30

734 lines
20 KiB
Python

# Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
# For license information, please see license.txt
from __future__ import unicode_literals
import frappe, json
from frappe import _
from frappe.utils import flt, formatdate, now_datetime, getdate
from datetime import date
from six import iteritems
from erpnext.regional.doctype.gstr_3b_report.gstr_3b_report import get_period
from erpnext.regional.india.utils import get_gst_accounts
def execute(filters=None):
return Gstr1Report(filters).run()
class Gstr1Report(object):
def __init__(self, filters=None):
self.filters = frappe._dict(filters or {})
self.columns = []
self.data = []
self.doctype = "Sales Invoice"
self.tax_doctype = "Sales Taxes and Charges"
self.select_columns = """
name as invoice_number,
customer_name,
posting_date,
base_grand_total,
base_rounded_total,
COALESCE(NULLIF(customer_gstin,''), NULLIF(billing_address_gstin, '')) as customer_gstin,
place_of_supply,
ecommerce_gstin,
reverse_charge,
return_against,
is_return,
gst_category,
export_type,
port_code,
shipping_bill_number,
shipping_bill_date,
reason_for_issuing_document
"""
def run(self):
self.get_columns()
self.gst_accounts = get_gst_accounts(self.filters.company)
self.get_invoice_data()
if self.invoices:
self.get_invoice_items()
self.get_items_based_on_tax_rate()
self.invoice_fields = [d["fieldname"] for d in self.invoice_columns]
self.get_data()
return self.columns, self.data
def get_data(self):
if self.filters.get("type_of_business") == "B2C Small":
self.get_b2cs_data()
else:
for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
invoice_details = self.invoices.get(inv)
for rate, items in items_based_on_rate.items():
row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, items)
if self.filters.get("type_of_business") == "CDNR":
row.append("Y" if invoice_details.posting_date <= date(2017, 7, 1) else "N")
row.append("C" if invoice_details.return_against else "R")
if taxable_value:
self.data.append(row)
def get_b2cs_data(self):
b2cs_output = {}
for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
invoice_details = self.invoices.get(inv)
for rate, items in items_based_on_rate.items():
place_of_supply = invoice_details.get("place_of_supply")
ecommerce_gstin = invoice_details.get("ecommerce_gstin")
b2cs_output.setdefault((rate, place_of_supply, ecommerce_gstin),{
"place_of_supply": "",
"ecommerce_gstin": "",
"rate": "",
"taxable_value": 0,
"cess_amount": 0,
"type": ""
})
row = b2cs_output.get((rate, place_of_supply, ecommerce_gstin))
row["place_of_supply"] = place_of_supply
row["ecommerce_gstin"] = ecommerce_gstin
row["rate"] = rate
row["taxable_value"] += sum([abs(net_amount)
for item_code, net_amount in self.invoice_items.get(inv).items() if item_code in items])
row["cess_amount"] += flt(self.invoice_cess.get(inv), 2)
row["type"] = "E" if ecommerce_gstin else "OE"
for key, value in iteritems(b2cs_output):
self.data.append(value)
def get_row_data_for_invoice(self, invoice, invoice_details, tax_rate, items):
row = []
for fieldname in self.invoice_fields:
if self.filters.get("type_of_business") == "CDNR" and fieldname == "invoice_value":
row.append(abs(invoice_details.base_rounded_total) or abs(invoice_details.base_grand_total))
elif fieldname == "invoice_value":
row.append(invoice_details.base_rounded_total or invoice_details.base_grand_total)
elif fieldname in ('posting_date', 'shipping_bill_date'):
row.append(formatdate(invoice_details.get(fieldname), 'dd-MMM-YY'))
elif fieldname == "export_type":
export_type = "WPAY" if invoice_details.get(fieldname)=="With Payment of Tax" else "WOPAY"
row.append(export_type)
else:
row.append(invoice_details.get(fieldname))
taxable_value = 0
for item_code, net_amount in self.invoice_items.get(invoice).items():
if item_code in items:
if self.item_tax_rate.get(invoice) and tax_rate in self.item_tax_rate.get(invoice, {}).get(item_code, []):
taxable_value += abs(net_amount)
elif not self.item_tax_rate.get(invoice):
taxable_value += abs(net_amount)
row += [tax_rate or 0, taxable_value]
for column in self.other_columns:
if column.get('fieldname') == 'cess_amount':
row.append(flt(self.invoice_cess.get(invoice), 2))
return row, taxable_value
def get_invoice_data(self):
self.invoices = frappe._dict()
conditions = self.get_conditions()
invoice_data = frappe.db.sql("""
select
{select_columns}
from `tab{doctype}`
where docstatus = 1 {where_conditions}
order by posting_date desc
""".format(select_columns=self.select_columns, doctype=self.doctype,
where_conditions=conditions), self.filters, as_dict=1)
for d in invoice_data:
self.invoices.setdefault(d.invoice_number, d)
def get_conditions(self):
conditions = ""
for opts in (("company", " and company=%(company)s"),
("from_date", " and posting_date>=%(from_date)s"),
("to_date", " and posting_date<=%(to_date)s"),
("company_address", " and company_address=%(company_address)s")):
if self.filters.get(opts[0]):
conditions += opts[1]
if self.filters.get("type_of_business") == "B2B":
conditions += "and ifnull(gst_category, '') in ('Registered Regular', 'Deemed Export', 'SEZ') and is_return != 1"
if self.filters.get("type_of_business") in ("B2C Large", "B2C Small"):
b2c_limit = frappe.db.get_single_value('GST Settings', 'b2c_limit')
if not b2c_limit:
frappe.throw(_("Please set B2C Limit in GST Settings."))
if self.filters.get("type_of_business") == "B2C Large":
conditions += """ and SUBSTR(place_of_supply, 1, 2) != SUBSTR(company_gstin, 1, 2)
and grand_total > {0} and is_return != 1 and gst_category ='Unregistered' """.format(flt(b2c_limit))
elif self.filters.get("type_of_business") == "B2C Small":
conditions += """ and (
SUBSTR(place_of_supply, 1, 2) = SUBSTR(company_gstin, 1, 2)
or grand_total <= {0}) and is_return != 1 and gst_category ='Unregistered' """.format(flt(b2c_limit))
elif self.filters.get("type_of_business") == "CDNR":
conditions += """ and is_return = 1 """
elif self.filters.get("type_of_business") == "EXPORT":
conditions += """ and is_return !=1 and gst_category = 'Overseas' """
return conditions
def get_invoice_items(self):
self.invoice_items = frappe._dict()
self.item_tax_rate = frappe._dict()
items = frappe.db.sql("""
select item_code, parent, base_net_amount, item_tax_rate
from `tab%s Item`
where parent in (%s)
""" % (self.doctype, ', '.join(['%s']*len(self.invoices))), tuple(self.invoices), as_dict=1)
for d in items:
if d.item_code not in self.invoice_items.get(d.parent, {}):
self.invoice_items.setdefault(d.parent, {}).setdefault(d.item_code,
sum(i.get('base_net_amount', 0) for i in items
if i.item_code == d.item_code and i.parent == d.parent))
item_tax_rate = {}
if d.item_tax_rate:
item_tax_rate = json.loads(d.item_tax_rate)
for account, rate in item_tax_rate.items():
tax_rate_dict = self.item_tax_rate.setdefault(d.parent, {}).setdefault(d.item_code, [])
tax_rate_dict.append(rate)
def get_items_based_on_tax_rate(self):
self.tax_details = frappe.db.sql("""
select
parent, account_head, item_wise_tax_detail, base_tax_amount_after_discount_amount
from `tab%s`
where
parenttype = %s and docstatus = 1
and parent in (%s)
order by account_head
""" % (self.tax_doctype, '%s', ', '.join(['%s']*len(self.invoices.keys()))),
tuple([self.doctype] + list(self.invoices.keys())))
self.items_based_on_tax_rate = {}
self.invoice_cess = frappe._dict()
unidentified_gst_accounts = []
for parent, account, item_wise_tax_detail, tax_amount in self.tax_details:
if account in self.gst_accounts.cess_account:
self.invoice_cess.setdefault(parent, tax_amount)
else:
if item_wise_tax_detail:
try:
item_wise_tax_detail = json.loads(item_wise_tax_detail)
cgst_or_sgst = False
if account in self.gst_accounts.cgst_account \
or account in self.gst_accounts.sgst_account:
cgst_or_sgst = True
if not (cgst_or_sgst or account in self.gst_accounts.igst_account):
if "gst" in account.lower() and account not in unidentified_gst_accounts:
unidentified_gst_accounts.append(account)
continue
for item_code, tax_amounts in item_wise_tax_detail.items():
tax_rate = tax_amounts[0]
if cgst_or_sgst:
tax_rate *= 2
rate_based_dict = self.items_based_on_tax_rate\
.setdefault(parent, {}).setdefault(tax_rate, [])
if item_code not in rate_based_dict:
rate_based_dict.append(item_code)
except ValueError:
continue
if unidentified_gst_accounts:
frappe.msgprint(_("Following accounts might be selected in GST Settings:")
+ "<br>" + "<br>".join(unidentified_gst_accounts), alert=True)
# Build itemised tax for export invoices where tax table is blank
for invoice, items in iteritems(self.invoice_items):
if invoice not in self.items_based_on_tax_rate \
and frappe.db.get_value(self.doctype, invoice, "export_type") == "Without Payment of Tax":
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 = []
if self.filters.get("type_of_business") == "B2B":
self.invoice_columns = [
{
"fieldname": "customer_gstin",
"label": "GSTIN/UIN of Recipient",
"fieldtype": "Data",
"width": 150
},
{
"fieldname": "customer_name",
"label": "Receiver Name",
"fieldtype": "Data",
"width":100
},
{
"fieldname": "invoice_number",
"label": "Invoice Number",
"fieldtype": "Link",
"options": "Sales Invoice",
"width":100
},
{
"fieldname": "posting_date",
"label": "Invoice date",
"fieldtype": "Data",
"width":80
},
{
"fieldname": "invoice_value",
"label": "Invoice Value",
"fieldtype": "Currency",
"width":100
},
{
"fieldname": "place_of_supply",
"label": "Place Of Supply",
"fieldtype": "Data",
"width":100
},
{
"fieldname": "reverse_charge",
"label": "Reverse Charge",
"fieldtype": "Data"
},
{
"fieldname": "gst_category",
"label": "Invoice Type",
"fieldtype": "Data"
},
{
"fieldname": "ecommerce_gstin",
"label": "E-Commerce GSTIN",
"fieldtype": "Data",
"width":120
}
]
self.other_columns = [
{
"fieldname": "cess_amount",
"label": "Cess Amount",
"fieldtype": "Currency",
"width": 100
}
]
elif self.filters.get("type_of_business") == "B2C Large":
self.invoice_columns = [
{
"fieldname": "invoice_number",
"label": "Invoice Number",
"fieldtype": "Link",
"options": "Sales Invoice",
"width": 120
},
{
"fieldname": "posting_date",
"label": "Invoice date",
"fieldtype": "Data",
"width": 100
},
{
"fieldname": "invoice_value",
"label": "Invoice Value",
"fieldtype": "Currency",
"width": 100
},
{
"fieldname": "place_of_supply",
"label": "Place Of Supply",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "ecommerce_gstin",
"label": "E-Commerce GSTIN",
"fieldtype": "Data",
"width": 130
}
]
self.other_columns = [
{
"fieldname": "cess_amount",
"label": "Cess Amount",
"fieldtype": "Currency",
"width": 100
}
]
elif self.filters.get("type_of_business") == "CDNR":
self.invoice_columns = [
{
"fieldname": "customer_gstin",
"label": "GSTIN/UIN of Recipient",
"fieldtype": "Data",
"width": 150
},
{
"fieldname": "customer_name",
"label": "Receiver Name",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "return_against",
"label": "Invoice/Advance Receipt Number",
"fieldtype": "Link",
"options": "Sales Invoice",
"width": 120
},
{
"fieldname": "posting_date",
"label": "Invoice/Advance Receipt date",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "invoice_number",
"label": "Invoice/Advance Receipt Number",
"fieldtype": "Link",
"options": "Sales Invoice",
"width":120
},
{
"fieldname": "reason_for_issuing_document",
"label": "Reason For Issuing document",
"fieldtype": "Data",
"width": 140
},
{
"fieldname": "place_of_supply",
"label": "Place Of Supply",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "invoice_value",
"label": "Invoice Value",
"fieldtype": "Currency",
"width": 120
}
]
self.other_columns = [
{
"fieldname": "cess_amount",
"label": "Cess Amount",
"fieldtype": "Currency",
"width": 100
},
{
"fieldname": "pre_gst",
"label": "PRE GST",
"fieldtype": "Data",
"width": 80
},
{
"fieldname": "document_type",
"label": "Document Type",
"fieldtype": "Data",
"width": 80
}
]
elif self.filters.get("type_of_business") == "B2C Small":
self.invoice_columns = [
{
"fieldname": "place_of_supply",
"label": "Place Of Supply",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "ecommerce_gstin",
"label": "E-Commerce GSTIN",
"fieldtype": "Data",
"width": 130
}
]
self.other_columns = [
{
"fieldname": "cess_amount",
"label": "Cess Amount",
"fieldtype": "Currency",
"width": 100
},
{
"fieldname": "type",
"label": "Type",
"fieldtype": "Data",
"width": 50
}
]
elif self.filters.get("type_of_business") == "EXPORT":
self.invoice_columns = [
{
"fieldname": "export_type",
"label": "Export Type",
"fieldtype": "Data",
"width":120
},
{
"fieldname": "invoice_number",
"label": "Invoice Number",
"fieldtype": "Link",
"options": "Sales Invoice",
"width":120
},
{
"fieldname": "posting_date",
"label": "Invoice date",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "invoice_value",
"label": "Invoice Value",
"fieldtype": "Currency",
"width": 120
},
{
"fieldname": "port_code",
"label": "Port Code",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "shipping_bill_number",
"label": "Shipping Bill Number",
"fieldtype": "Data",
"width": 120
},
{
"fieldname": "shipping_bill_date",
"label": "Shipping Bill Date",
"fieldtype": "Data",
"width": 120
}
]
self.columns = self.invoice_columns + self.tax_columns + self.other_columns
@frappe.whitelist()
def get_json(filters, report_name, data):
filters = json.loads(filters)
report_data = json.loads(data)
gstin = get_company_gstin_number(filters["company"])
fp = "%02d%s" % (getdate(filters["to_date"]).month, getdate(filters["to_date"]).year)
gst_json = {"gstin": "", "version": "GST2.2.9",
"hash": "hash", "gstin": gstin, "fp": fp}
res = {}
if filters["type_of_business"] == "B2B":
for item in report_data[:-1]:
res.setdefault(item["customer_gstin"], {}).setdefault(item["invoice_number"],[]).append(item)
out = get_b2b_json(res, gstin)
gst_json["b2b"] = out
elif filters["type_of_business"] == "B2C Large":
for item in report_data[:-1]:
res.setdefault(item["place_of_supply"], []).append(item)
out = get_b2cl_json(res, gstin)
gst_json["b2cl"] = out
elif filters["type_of_business"] == "B2C Small":
out = get_b2cs_json(report_data[:-1], gstin)
gst_json["b2cs"] = out
elif filters["type_of_business"] == "EXPORT":
for item in report_data[:-1]:
res.setdefault(item["export_type"], []).append(item)
out = get_export_json(res)
gst_json["exp"] = out
return {
'report_name': report_name,
'report_type': filters['type_of_business'],
'data': gst_json
}
def get_b2b_json(res, gstin):
inv_type, out = {"Registered Regular": "R", "Deemed Export": "DE", "URD": "URD", "SEZ": "SEZ"}, []
for gst_in in res:
b2b_item, inv = {"ctin": gst_in, "inv": []}, []
if not gst_in: continue
for number, invoice in iteritems(res[gst_in]):
inv_item = get_basic_invoice_detail(invoice[0])
inv_item["pos"] = "%02d" % int(invoice[0]["place_of_supply"].split('-')[0])
inv_item["rchrg"] = invoice[0]["reverse_charge"]
inv_item["inv_typ"] = inv_type.get(invoice[0].get("gst_category", ""),"")
if inv_item["pos"]=="00": continue
inv_item["itms"] = []
for item in invoice:
inv_item["itms"].append(get_rate_and_tax_details(item, gstin))
inv.append(inv_item)
if not inv: continue
b2b_item["inv"] = inv
out.append(b2b_item)
return out
def get_b2cs_json(data, gstin):
company_state_number = gstin[0:2]
out = []
for d in data:
pos = d.get('place_of_supply').split('-')[0]
tax_details = {}
rate = d.get('rate', 0)
tax = flt((d["taxable_value"]*rate)/100.0, 2)
if company_state_number == pos:
tax_details.update({"camt": flt(tax/2.0, 2), "samt": flt(tax/2.0, 2)})
else:
tax_details.update({"iamt": tax})
inv = {
"sply_ty": "INTRA" if company_state_number == pos else "INTER",
"pos": pos,
"typ": d.get('type'),
"txval": flt(d.get('taxable_value'), 2),
"rt": rate,
"iamt": flt(tax_details.get('iamt'), 2),
"camt": flt(tax_details.get('camt'), 2),
"samt": flt(tax_details.get('samt'), 2),
"csamt": flt(d.get('cess_amount'), 2)
}
if d.get('type') == "E" and d.get('ecommerce_gstin'):
inv.update({
"etin": d.get('ecommerce_gstin')
})
out.append(inv)
return out
def get_b2cl_json(res, gstin):
out = []
for pos in res:
b2cl_item, inv = {"pos": "%02d" % int(pos.split('-')[0]), "inv": []}, []
for row in res[pos]:
inv_item = get_basic_invoice_detail(row)
if row.get("sale_from_bonded_wh"):
inv_item["inv_typ"] = "CBW"
inv_item["itms"] = [get_rate_and_tax_details(row, gstin)]
inv.append(inv_item)
b2cl_item["inv"] = inv
out.append(b2cl_item)
return out
def get_export_json(res):
out = []
for exp_type in res:
exp_item, inv = {"exp_typ": exp_type, "inv": []}, []
for row in res[exp_type]:
inv_item = get_basic_invoice_detail(row)
inv_item["itms"] = [{
"txval": flt(row["taxable_value"], 2),
"rt": row["rate"] or 0,
"iamt": 0,
"csamt": 0
}]
inv.append(inv_item)
exp_item["inv"] = inv
out.append(exp_item)
return out
def get_basic_invoice_detail(row):
return {
"inum": row["invoice_number"],
"idt": getdate(row["posting_date"]).strftime('%d-%m-%Y'),
"val": flt(row["invoice_value"], 2)
}
def get_rate_and_tax_details(row, gstin):
itm_det = {"txval": flt(row["taxable_value"], 2),
"rt": row["rate"],
"csamt": (flt(row.get("cess_amount"), 2) or 0)
}
# calculate rate
num = 1 if not row["rate"] else "%d%02d" % (row["rate"], 1)
rate = row.get("rate") or 0
# calculate tax amount added
tax = flt((row["taxable_value"]*rate)/100.0, 2)
frappe.errprint([tax, tax/2])
if row.get("customer_gstin") and gstin[0:2] == row["customer_gstin"][0:2]:
itm_det.update({"camt": flt(tax/2.0, 2), "samt": flt(tax/2.0, 2)})
else:
itm_det.update({"iamt": tax})
return {"num": int(num), "itm_det": itm_det}
def get_company_gstin_number(company):
filters = [
["is_your_company_address", "=", 1],
["Dynamic Link", "link_doctype", "=", "Company"],
["Dynamic Link", "link_name", "=", company],
["Dynamic Link", "parenttype", "=", "Address"],
]
gstin = frappe.get_all("Address", filters=filters, fields=["gstin"])
if gstin:
return gstin[0]["gstin"]
else:
frappe.throw(_("Please set valid GSTIN No. in Company Address for company {0}").format(
frappe.bold(company)
))
@frappe.whitelist()
def download_json_file():
''' download json content in a file '''
data = frappe._dict(frappe.local.form_dict)
frappe.response['filename'] = frappe.scrub("{0} {1}".format(data['report_name'], data['report_type'])) + '.json'
frappe.response['filecontent'] = data['data']
frappe.response['content_type'] = 'application/json'
frappe.response['type'] = 'download'