Merge pull request resilient-tech#2712 from vorasmit/b2c-limit

ljain112 · Nov 13, 2024 · 18a5651 · 18a5651
2 parents 5e01f55 + ed3e239
commit 18a5651
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Showing 3 changed files with 58 additions and 21 deletions.
diff --git a/india_compliance/gst_india/report/gstr_1/gstr_1.py b/india_compliance/gst_india/report/gstr_1/gstr_1.py
@@ -11,7 +11,7 @@
 from frappe.query_builder.functions import Date, IfNull, Sum
 from frappe.utils import cint, flt, formatdate, getdate
 
-from india_compliance.gst_india.constants.__init__ import GST_TAX_TYPES
+from india_compliance.gst_india.constants import GST_TAX_TYPES
 from india_compliance.gst_india.report.hsn_wise_summary_of_outward_supplies.hsn_wise_summary_of_outward_supplies import (
     get_columns as get_hsn_columns,
 )
@@ -26,12 +26,10 @@
     get_escaped_name,
     get_gst_accounts_by_type,
     get_gstin_list,
+    validate_invoice_number,
 )
-from india_compliance.gst_india.utils.__init__ import validate_invoice_number
 from india_compliance.gst_india.utils.exporter import ExcelExporter
-from india_compliance.gst_india.utils.gstr_1 import SUPECOM
-
-B2C_LIMIT = 2_50_000
+from india_compliance.gst_india.utils.gstr_1 import SUPECOM, get_b2c_limit
 
 TYPES_OF_BUSINESS = {
     "B2B": "b2b",
@@ -260,7 +258,8 @@ def is_b2cl_cdn(self, invoice):
         grand_total = invoice.return_against_invoice_total or abs(
             invoice.base_grand_total
         )
-        return grand_total > B2C_LIMIT
+
+        return grand_total > get_b2c_limit(invoice.posting_date)
 
     def get_row_data_for_invoice(self, invoice_details, tax_rate, item_detail):
         """
@@ -379,20 +378,36 @@ def get_conditions(self):
             )
 
         if self.filters.get("type_of_business") == "B2C Large":
-            conditions += """ AND ifnull(SUBSTR(place_of_supply, 1, 2),'') != ifnull(SUBSTR(company_gstin, 1, 2),'')
-                AND grand_total > {0} AND is_return != 1 AND is_debit_note !=1
+            # get_b2c_limit hardcoded
+            conditions += """
+                AND ifnull(SUBSTR(place_of_supply, 1, 2),'') != ifnull(SUBSTR(company_gstin, 1, 2),'')
+                AND grand_total >  (
+                    CASE
+                        WHEN posting_date <= '2024-07-31' THEN 250000
+                        ELSE 100000
+                    END
+                )
+                AND is_return != 1
+                AND is_debit_note !=1
                 AND IFNULL(gst_category, "") in ('Unregistered', 'Overseas')
-                AND SUBSTR(place_of_supply, 1, 2) != '96'""".format(
-                B2C_LIMIT
-            )
+                AND SUBSTR(place_of_supply, 1, 2) != '96'
+            """
 
         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 IFNULL(gst_category, "") in ('Unregistered', 'Overseas')
-                    AND SUBSTR(place_of_supply, 1, 2) != '96' """.format(
-                B2C_LIMIT
-            )
+            # get_b2c_limit hardcoded
+            conditions += """
+                AND (
+                    SUBSTR(place_of_supply, 1, 2) = SUBSTR(company_gstin, 1, 2)
+                    OR grand_total <= (
+                        CASE
+                            WHEN posting_date <= '2024-07-31' THEN 250000
+                            ELSE 100000
+                        END
+                    )
+                )
+                AND IFNULL(gst_category, "") in ('Unregistered', 'Overseas')
+                AND SUBSTR(place_of_supply, 1, 2) != '96'
+            """
 
         elif self.filters.get("type_of_business") == "CDNR-REG":
             conditions += """ AND (is_return = 1 OR is_debit_note = 1) AND IFNULL(gst_category, '') not in ('Unregistered', 'Overseas')"""

diff --git a/india_compliance/gst_india/utils/gstr_1/__init__.py b/india_compliance/gst_india/utils/gstr_1/__init__.py
@@ -1,5 +1,7 @@
 from enum import Enum
 
+from frappe.utils import getdate
+
 
 class GSTR1_Category(Enum):
     """
@@ -333,3 +335,20 @@ class GSTR1_B2B_InvoiceType(Enum):
     GSTR1_SubCategory.B2B_REVERSE_CHARGE.value,
     *SUBCATEGORIES_NOT_CONSIDERED_IN_TOTAL_TAXABLE_VALUE,
 ]
+
+
+B2C_LIMIT = [
+    ("2024-07-31", 2_50_000),
+    ("2099-03-31", 1_00_000),
+]
+
+
+def get_b2c_limit(date):
+    if isinstance(date, str):
+        date = getdate(date)
+
+    for limit_date, limit in B2C_LIMIT:
+        if date <= getdate(limit_date):
+            return limit
+
+    return B2C_LIMIT[-1][1]
diff --git a/india_compliance/gst_india/utils/gstr_1/gstr_1_data.py b/india_compliance/gst_india/utils/gstr_1/gstr_1_data.py
@@ -14,10 +14,9 @@
     GSTR1_B2B_InvoiceType,
     GSTR1_Category,
     GSTR1_SubCategory,
+    get_b2c_limit,
 )
 
-B2C_LIMIT = 2_50_000
-
 CATEGORY_CONDITIONS = {
     GSTR1_Category.B2B.value: {
         "category": "is_b2b_invoice",
@@ -234,11 +233,15 @@ def is_b2cl_cn_dn(self, invoice):
             else invoice.invoice_total
         )
 
-        return (abs(invoice_total) > B2C_LIMIT) and self.is_inter_state(invoice)
+        return (
+            abs(invoice_total) > get_b2c_limit(invoice.posting_date)
+        ) and self.is_inter_state(invoice)
 
     @cache_invoice_condition
     def is_b2cl_inv(self, invoice):
-        return abs(invoice.invoice_total) > B2C_LIMIT and self.is_inter_state(invoice)
+        return abs(invoice.invoice_total) > get_b2c_limit(
+            invoice.posting_date
+        ) and self.is_inter_state(invoice)
 
 
 class GSTR1CategoryConditions(GSTR1Conditions):