Merge pull request #1737 from resilient-tech/mergify/bp/version-14-ho…

…tfix/pr-1735 fix: itc is eligible for export with place of supply 96 and 97 (backport #1735)
resilient-tech · Feb 23, 2024 · 9926129 · 9926129
2 parents 6c4018d + 202fcd7
commit 9926129
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Showing 2 changed files with 8 additions and 2 deletions.
diff --git a/india_compliance/gst_india/overrides/ineligible_itc.py b/india_compliance/gst_india/overrides/ineligible_itc.py
@@ -325,7 +325,10 @@ def update_item_gl_entries(self, item):
             self.reverse_stock_adjustment_entry(item)
 
     def is_eligibility_restricted_due_to_pos(self):
-        return self.doc.place_of_supply[:2] != self.doc.company_gstin[:2]
+        return (
+            self.doc.place_of_supply not in ["96-Other Countries", "97-Other Territory"]
+            and self.doc.place_of_supply[:2] != self.doc.company_gstin[:2]
+        )
 
     def get_against_account(self, item):
         if item.is_fixed_asset:

diff --git a/india_compliance/gst_india/overrides/purchase_invoice.py b/india_compliance/gst_india/overrides/purchase_invoice.py
@@ -214,7 +214,10 @@ def set_ineligibility_reason(doc):
             doc.ineligibility_reason = "Ineligible As Per Section 17(5)"
             break
 
-    if doc.place_of_supply[:2] != doc.company_gstin[:2]:
+    if (
+        doc.place_of_supply not in ["96-Other Countries", "97-Other Territory"]
+        and doc.place_of_supply[:2] != doc.company_gstin[:2]
+    ):
         doc.ineligibility_reason = "ITC restricted due to PoS rules"
 
     if doc.ineligibility_reason: