Merge pull request #1950 from resilient-tech/version-14-hotfix

chore: release v14

india_compliance/gst_india/api_classes/returns.py

@@ -157,7 +157,7 @@ def decrypt_response(self, response):
             )
 
             # cache of parent doctype GST Settings is not cleared by default so clear it manually
-            frappe.clear_document_cache("GST Settings")
+            frappe.clear_document_cache("GST Settings", "GST Settings")
 
         return response
 

india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.py

@@ -464,6 +464,9 @@ def set_outward_taxable_supplies(self):
             place_of_supply = (
                 invoice_details.get("place_of_supply") or "00-Other Territory"
             )
+            is_overseas_invoice = is_overseas_transaction(
+                "Sales Invoice", gst_category, place_of_supply
+            )
 
             for rate, items in items_based_on_rate.items():
                 for item_code, taxable_value in self.invoice_items.get(inv).items():
@@ -476,15 +479,14 @@ def set_outward_taxable_supplies(self):
                             self.report_dict["sup_details"]["osup_nongst"][
                                 "txval"
                             ] += taxable_value
-                        elif rate == 0 or (
-                            is_overseas_transaction(
-                                "Sales Invoice", gst_category, place_of_supply
-                            )
-                            and not invoice_details.get("is_export_with_gst")
-                        ):
+                        elif rate == 0 or (is_overseas_invoice):
                             self.report_dict["sup_details"]["osup_zero"][
                                 "txval"
                             ] += taxable_value
+
+                            self.report_dict["sup_details"]["osup_zero"]["iamt"] += flt(
+                                taxable_value * rate / 100, 2
+                            )
                         else:
                             if inv in self.cgst_sgst_invoices:
                                 tax_rate = rate / 2
@@ -531,7 +533,10 @@ def set_outward_taxable_supplies(self):
                                     ]["iamt"] += flt(taxable_value * rate / 100, 2)
 
             if self.invoice_cess.get(inv):
-                self.report_dict["sup_details"]["osup_det"]["csamt"] += flt(
+
+                invoice_category = "osup_zero" if is_overseas_invoice else "osup_det"
+
+                self.report_dict["sup_details"][invoice_category]["csamt"] += flt(
                     self.invoice_cess.get(inv), 2
                 )
 

india_compliance/gst_india/overrides/ineligible_itc.py

@@ -181,7 +181,10 @@ def reverse_stock_adjustment_entry(self, item):
         This method reverses the Stock Adjustment Entry
         """
         stock_account = self.get_item_expense_account(item)
-        cogs_account = self.company.default_expense_account
+        cogs_account = (
+            self.company.default_expense_account
+            or self.company.stock_received_but_not_billed
+        )
 
         ineligible_item_tax_amount = item.get("_ineligible_tax_amount", 0)
 

india_compliance/gst_india/overrides/item_tax_template.py

@@ -1,11 +1,12 @@
 import frappe
 from frappe import _
-from frappe.utils import rounded
+from frappe.utils import flt, rounded
 
 from india_compliance.gst_india.overrides.transaction import get_valid_accounts
 
 
 def validate(doc, method=None):
+    doc.gst_rate = flt(doc.gst_rate)
     validate_zero_tax_options(doc)
     validate_tax_rates(doc)
 

india_compliance/gst_india/overrides/test_transaction.py

@@ -216,10 +216,11 @@ def test_missing_hsn_code(self):
                 "item_code": "_Test Item Without HSN",
                 "item_name": "_Test Item Without HSN",
                 "valuation_rate": 100,
+                "is_sales_item": 0,
             },
         )
-        item_without_hsn.flags.ignore_validate = True
         item_without_hsn.insert()
+        item_without_hsn.db_set("is_sales_item", 1)
 
         # create transaction
         doc = create_transaction(
@@ -792,6 +793,26 @@ def test_invalid_row_id_for_taxes(self):
             doc.insert,
         )
 
+    def test_onload_for_non_gst_document(self):
+        """
+        For gst_breakup we are checking for "ignore_gst_validations".
+        It should return silently for invalid docs.
+        """
+        doc = create_transaction(**self.transaction_details, do_not_save=True)
+
+        append_item(doc, frappe._dict(item_tax_template="GST 28% - _TIRC"))
+
+        doc.flags.update(
+            ignore_mandatory=True,
+            ignore_validate=True,
+        )
+
+        doc.save()
+        doc.run_method("onload")
+
+        print_settings = frappe.get_single("Print Settings").as_dict()
+        doc.run_method("before_print", print_settings)
+
 
 class TestQuotationTransaction(FrappeTestCase):
     @classmethod

india_compliance/gst_india/overrides/transaction.py

@@ -6,6 +6,10 @@
 from frappe.model import delete_doc
 from frappe.utils import cint, flt
 from erpnext.controllers.accounts_controller import get_taxes_and_charges
+from erpnext.controllers.taxes_and_totals import (
+    get_itemised_tax,
+    get_itemised_taxable_amount,
+)
 
 from india_compliance.gst_india.constants import (
     GST_TAX_TYPES,
@@ -47,14 +51,7 @@
 }
 
 
-def set_gst_breakup(doc, method=None, print_settings=None):
-    if (
-        ignore_gst_validations(doc, throw=False)
-        or not doc.place_of_supply
-        or not doc.company_gstin
-    ):
-        return
-
+def set_gst_breakup(doc):
     gst_breakup_html = frappe.render_template(
         "templates/gst_breakup.html", dict(doc=doc)
     )
@@ -607,7 +604,7 @@ def get_source_state_code(doc):
     return (doc.supplier_gstin or doc.company_gstin)[:2]
 
 
-def validate_hsn_codes(doc, method=None):
+def validate_hsn_codes(doc):
     validate_hsn_code, valid_hsn_length = get_hsn_settings()
 
     if not validate_hsn_code:
@@ -666,7 +663,7 @@ def _validate_hsn_codes(doc, valid_hsn_length, message=None):
         )
 
 
-def validate_overseas_gst_category(doc, method=None):
+def validate_overseas_gst_category(doc):
     if not is_overseas_doc(doc):
         return
 
@@ -685,6 +682,77 @@ def validate_overseas_gst_category(doc, method=None):
         frappe.throw(_("Cannot set GST Category to SEZ / Overseas in POS Invoice"))
 
 
+# DEPRECATED IN v16
+def get_itemised_tax_breakup_header(item_doctype, tax_accounts):
+    if is_hsn_wise_breakup_needed(item_doctype):
+        return [_("HSN/SAC"), _("Taxable Amount")] + tax_accounts
+    else:
+        return [_("Item"), _("Taxable Amount")] + tax_accounts
+
+
+def get_itemised_tax_breakup_data(doc):
+    itemised_tax = get_itemised_tax(doc.taxes)
+    taxable_amounts = get_itemised_taxable_amount(doc.items)
+
+    if is_hsn_wise_breakup_needed(doc.doctype + " Item"):
+        return get_hsn_wise_breakup(doc, itemised_tax, taxable_amounts)
+
+    return get_item_wise_breakup(itemised_tax, taxable_amounts)
+
+
+def get_item_wise_breakup(itemised_tax, taxable_amounts):
+    itemised_tax_data = []
+    for item_code, taxes in itemised_tax.items():
+        itemised_tax_data.append(
+            frappe._dict(
+                {
+                    "item": item_code,
+                    "taxable_amount": taxable_amounts.get(item_code),
+                    **taxes,
+                }
+            )
+        )
+
+    return itemised_tax_data
+
+
+def get_hsn_wise_breakup(doc, itemised_tax, taxable_amounts):
+    hsn_tax_data = frappe._dict()
+    considered_items = set()
+    for item in doc.items:
+        item_code = item.item_code or item.item_name
+        if item_code in considered_items:
+            continue
+
+        hsn_code = item.gst_hsn_code
+        tax_row = itemised_tax.get(item_code, {})
+        tax_rate = next(iter(tax_row.values()), {}).get("tax_rate", 0)
+
+        hsn_tax = hsn_tax_data.setdefault(
+            (hsn_code, tax_rate),
+            frappe._dict({"item": hsn_code, "taxable_amount": 0}),
+        )
+
+        hsn_tax.taxable_amount += taxable_amounts.get(item_code, 0)
+        for tax_account, tax_details in tax_row.items():
+            hsn_tax.setdefault(
+                tax_account, frappe._dict({"tax_rate": 0, "tax_amount": 0})
+            )
+            hsn_tax[tax_account].tax_rate = tax_details.get("tax_rate")
+            hsn_tax[tax_account].tax_amount += tax_details.get("tax_amount")
+
+        considered_items.add(item_code)
+
+    return list(hsn_tax_data.values())
+
+
+def is_hsn_wise_breakup_needed(doctype):
+    if frappe.get_meta(doctype).has_field("gst_hsn_code") and frappe.get_cached_value(
+        "GST Settings", None, "hsn_wise_tax_breakup"
+    ):
+        return True
+
+
 def get_regional_round_off_accounts(company, account_list):
     country = frappe.get_cached_value("Company", company, "country")
     if country != "India" or not frappe.get_cached_value(
@@ -1357,6 +1425,31 @@ def validate_transaction(doc, method=None):
     validate_item_wise_tax_detail(doc, valid_accounts)
 
 
+def before_print(doc, method=None, print_settings=None):
+    if (
+        ignore_gst_validations(doc, throw=False)
+        or not doc.place_of_supply
+        or not doc.company_gstin
+    ):
+        return
+
+    if doc.get("group_same_items"):
+        ItemGSTDetails().update(doc)
+
+    set_gst_breakup(doc)
+
+
+def onload(doc, method=None):
+    if (
+        ignore_gst_validations(doc, throw=False)
+        or not doc.place_of_supply
+        or not doc.company_gstin
+    ):
+        return
+
+    set_gst_breakup(doc)
+
+
 def validate_ecommerce_gstin(doc):
     if not doc.get("ecommerce_gstin"):
         return
@@ -1397,6 +1490,26 @@ def ignore_gst_validations(doc, throw=True):
         return True
 
 
+def before_update_after_submit_item(doc, method=None):
+    frappe.flags.through_update_item = True
+
+
+def before_update_after_submit(doc, method=None):
+    if not frappe.flags.through_update_item:
+        return
+
+    if ignore_gst_validations(doc):
+        return
+
+    if is_sales_transaction := doc.doctype in SALES_DOCTYPES:
+        validate_hsn_codes(doc)
+
+    valid_accounts = validate_gst_accounts(doc, is_sales_transaction) or ()
+    update_taxable_values(doc, valid_accounts)
+    validate_item_wise_tax_detail(doc, valid_accounts)
+    update_gst_details(doc)
+
+
 # Note: This is kept for backwards compatibility with Frappe versions < 14.21.0
 def ignore_logs_on_trash(doc, method=None):
     if (

india_compliance/gst_india/report/gst_sales_register_beta/gst_sales_register_beta.js

@@ -0,0 +1,87 @@
+// Copyright (c) 2024, Resilient Tech and contributors
+// For license information, please see license.txt
+const INVOICE_TYPE = {
+    "B2B,SEZ,DE": ["B2B Regular", "B2B Reverse Charge", "SEZWP", "SEZWOP", "Deemed Exports"],
+    "B2C (Large)": ["B2C (Large)"],
+    "Exports": ["EXPWP", "EXPWOP"],
+    "B2C (Others)": ["B2C (Others)"],
+    "Nil-Rated,Exempted,Non-GST": ["Nil-Rated", "Exempted", "Non-GST"],
+    "Credit/Debit Notes (Registered)": ["CDNR"],
+    "Credit/Debit Notes (Unregistered)": ["CDNUR"],
+}
+
+frappe.query_reports["GST Sales Register Beta"] = {
+    onload: set_sub_category_options,
+    filters: [
+        {
+            fieldname: "company",
+            label: __("Company"),
+            fieldtype: "Link",
+            options: "Company",
+            default: frappe.defaults.get_user_default("Company"),
+            on_change: report => {
+                report.set_filter_value({
+                    company_gstin: "",
+                });
+            },
+            get_query: function () {
+                return {
+                    filters: {
+                        country: "India",
+                    },
+                };
+            },
+            reqd: 1,
+        },
+        {
+            fieldname: "company_gstin",
+            label: __("Company GSTIN"),
+            fieldtype: "Autocomplete",
+            get_query() {
+                const company = frappe.query_report.get_filter_value("company");
+                return india_compliance.get_gstin_query(company);
+            },
+        },
+        {
+            fieldname: "date_range",
+            label: __("Date Range"),
+            fieldtype: "DateRange",
+            default: [india_compliance.last_month_start(), india_compliance.last_month_end()],
+            width: "80"
+        },
+        {
+            fieldtype: "Select",
+            fieldname: "summary_by",
+            label: __("Summary By"),
+            options: "Overview\nSummary by HSN\nSummary by Item",
+            default: "Summary by Item"
+        },
+        {
+            fieldtype: "Autocomplete",
+            fieldname: "invoice_category",
+            label: __("Invoice Category"),
+            options: "B2B,SEZ,DE\nB2C (Large)\nExports\nB2C (Others)\nNil-Rated,Exempted,Non-GST\nCredit/Debit Notes (Registered)\nCredit/Debit Notes (Unregistered)",
+            on_change(report) {
+                report.set_filter_value('invoice_sub_category', "");
+                set_sub_category_options(report);
+            },
+            depends_on: 'eval:doc.summary_by=="Summary by HSN" || doc.summary_by=="Summary by Item"'
+        },
+        {
+            fieldtype: "Autocomplete",
+            fieldname: "invoice_sub_category",
+            label: __("Invoice Sub Category"),
+            depends_on: 'eval:doc.summary_by=="Summary by HSN" || doc.summary_by=="Summary by Item"'
+        }
+    ]
+};
+
+function set_sub_category_options(report) {
+    const invoice_category = frappe.query_report.get_filter_value("invoice_category");
+    report.get_filter('invoice_sub_category').set_data(INVOICE_TYPE[invoice_category] || []);
+
+    if (invoice_category && INVOICE_TYPE[invoice_category].length === 1) {
+        report.set_filter_value("invoice_sub_category", INVOICE_TYPE[invoice_category][0])
+    }
+}
+