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https://github.com/frappe/erpnext.git
synced 2026-05-09 00:01:18 +00:00
fix: Cleanup and fixes in GSTR3B report
This commit is contained in:
Deepesh Garg
@@ -172,7 +172,7 @@
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</thead>
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<tbody>
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<tr>
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<td><b>(A) {{__("ITC Available (whether in full op part)")}}</b></td>
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<td><b>(A) {{__("ITC Available (whether in full or part)")}}</b></td>
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<td></td>
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<td></td>
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<td></td>
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@@ -13,11 +13,9 @@ from erpnext.regional.india import state_numbers
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class GSTR3BReport(Document):
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def before_save(self):
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self.get_data()
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def get_data(self):
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self.report_dict = {
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"gstin": "",
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"ret_period": "",
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@@ -179,8 +177,7 @@ class GSTR3BReport(Document):
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self.report_dict["inward_sup"]["isup_details"][1]["intra"] = flt(inward_nil_exempt.get("non_gst").get("intra"), 2)
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def set_itc_details(self, itc_details):
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itc_type_map = {
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itc_eligible_type_map = {
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'IMPG': 'Import Of Capital Goods',
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'IMPS': 'Import Of Service',
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'ISRC': 'ITC on Reverse Charge',
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@@ -188,53 +185,35 @@ class GSTR3BReport(Document):
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'OTH': 'All Other ITC'
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}
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itc_ineligible_map = {
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'RUL': 'Ineligible As Per Section 17(5)',
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'OTH': 'Ineligible Others'
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}
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net_itc = self.report_dict["itc_elg"]["itc_net"]
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for d in self.report_dict["itc_elg"]["itc_avl"]:
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itc_type = itc_type_map.get(d["ty"])
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if d["ty"] == 'ISRC':
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reverse_charge = ["Y"]
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itc_type = 'All Other ITC'
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gst_category = ['Unregistered', 'Overseas']
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else:
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gst_category = ['Overseas', 'Registered Regular']
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reverse_charge = ["N", "Y"]
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for account_head in self.account_heads:
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for category in gst_category:
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for charge_type in reverse_charge:
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for key in [['iamt', 'igst_account'], ['camt', 'cgst_account'], ['samt', 'sgst_account'], ['csamt', 'cess_account']]:
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d[key[0]] += flt(itc_details.get((category, itc_type, charge_type, account_head.get(key[1])), {}).get("amount"), 2)
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itc_type = itc_eligible_type_map.get(d["ty"])
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for key in ['iamt', 'camt', 'samt', 'csamt']:
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d[key] = flt(itc_details.get(itc_type, {}).get(key))
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net_itc[key] += flt(d[key], 2)
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for account_head in self.account_heads:
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itc_inelg = self.report_dict["itc_elg"]["itc_inelg"][1]
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for key in [['iamt', 'igst_account'], ['camt', 'cgst_account'], ['samt', 'sgst_account'], ['csamt', 'cess_account']]:
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itc_inelg[key[0]] = flt(itc_details.get(("Ineligible", "N", account_head.get(key[1])), {}).get("amount"), 2)
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for d in self.report_dict["itc_elg"]["itc_inelg"]:
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itc_type = itc_ineligible_map.get(d["ty"])
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for key in ['iamt', 'camt', 'samt', 'csamt']:
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d[key] = flt(itc_details.get(itc_type, {}).get(key))
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def prepare_data(self, doctype, tax_details, supply_type, supply_category, gst_category_list, reverse_charge="N"):
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account_map = {
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'sgst_account': 'samt',
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'cess_account': 'csamt',
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'cgst_account': 'camt',
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'igst_account': 'iamt'
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}
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txval = 0
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total_taxable_value = self.get_total_taxable_value(doctype, reverse_charge)
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for gst_category in gst_category_list:
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txval += total_taxable_value.get(gst_category,0)
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for account_head in self.account_heads:
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for account_type, account_name in iteritems(account_head):
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if account_map.get(account_type) in self.report_dict.get(supply_type).get(supply_category):
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self.report_dict[supply_type][supply_category][account_map.get(account_type)] += \
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flt(tax_details.get((account_name, gst_category), {}).get("amount"), 2)
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for key in ['camt', 'samt', 'iamt', 'csamt']:
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for account_head in self.account_heads.get(key):
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if key in self.report_dict.get(supply_type).get(supply_category):
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self.report_dict[supply_type][supply_category][key] += \
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flt(tax_details.get((account_head, gst_category), {}).get("amount"), 2)
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self.report_dict[supply_type][supply_category]["txval"] += flt(txval, 2)
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@@ -263,23 +242,20 @@ class GSTR3BReport(Document):
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group by ja.account, j.reversal_type""", (self.month_no, self.year, self.company,
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self.gst_details.get("gstin")), as_dict=1)
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net_itc = self.report_dict["itc_elg"]["itc_net"]
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for entry in reversal_entries:
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if entry.reversal_type == 'As per rules 42 & 43 of CGST Rules':
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index = 0
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else:
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index = 1
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if entry.account in [a.cgst_account for a in self.account_heads]:
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self.report_dict["itc_elg"]["itc_rev"][index]["camt"] += flt(entry.amount)
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if entry.account in [a.sgst_account for a in self.account_heads]:
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self.report_dict["itc_elg"]["itc_rev"][index]["samt"] += flt(entry.amount)
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if entry.account in [a.igst_account for a in self.account_heads]:
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self.report_dict["itc_elg"]["itc_rev"][index]["iamt"] += flt(entry.amount)
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if entry.account in [a.cess_account for a in self.account_heads]:
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self.report_dict["itc_elg"]["itc_rev"][index]["csamt"] += flt(entry.amount)
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for key in ['camt', 'samt', 'iamt', 'csamt']:
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if entry.account in self.account_heads.get(key):
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self.report_dict["itc_elg"]["itc_rev"][index][key] += flt(entry.amount)
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net_itc[key] -= flt(entry.amount)
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def get_total_taxable_value(self, doctype, reverse_charge):
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return frappe._dict(frappe.db.sql("""
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select gst_category, sum(net_total) as total
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from `tab{doctype}`
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@@ -291,28 +267,30 @@ class GSTR3BReport(Document):
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.format(doctype = doctype), (self.month_no, self.year, reverse_charge, self.company, self.gst_details.get("gstin"))))
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def get_itc_details(self):
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itc_amount = frappe.db.sql("""
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select s.gst_category, sum(t.base_tax_amount_after_discount_amount) as tax_amount,
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t.account_head, s.eligibility_for_itc, s.reverse_charge
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from `tabPurchase Invoice` s , `tabPurchase Taxes and Charges` t
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where s.docstatus = 1 and t.parent = s.name
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and month(s.posting_date) = %s and year(s.posting_date) = %s and s.company = %s
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and s.company_gstin = %s
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group by t.account_head, s.gst_category, s.eligibility_for_itc
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""",
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(self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
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itc_amounts = frappe.db.sql("""
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SELECT eligibility_for_itc, sum(itc_integrated_tax) as itc_integrated_tax,
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sum(itc_central_tax) as itc_central_tax,
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sum(itc_state_tax) as itc_state_tax,
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sum(itc_cess_amount) as itc_cess_amount
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FROM `tabPurchase Invoice`
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where docstatus = 1
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and month(posting_date) = %s and year(posting_date) = %s and company = %s
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and company_gstin = %s
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group by eligibility_for_itc
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""", (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1, debug=1)
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itc_details = {}
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for d in itc_amount:
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itc_details.setdefault((d.gst_category, d.eligibility_for_itc, d.reverse_charge, d.account_head),{
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"amount": d.tax_amount
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for d in itc_amounts:
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itc_details.setdefault(d.eligibility_for_itc, {
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'iamt': d.itc_integrated_tax,
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'camt': d.itc_central_tax,
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'samt': d.itc_state_tax,
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'csamt': d.itc_cess_amount
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})
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return itc_details
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def get_nil_rated_supply_value(self):
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return frappe.db.sql("""
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select sum(i.base_amount) as total from
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`tabSales Invoice Item` i, `tabSales Invoice` s
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@@ -342,17 +320,9 @@ class GSTR3BReport(Document):
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'csamt': 0.0
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})
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if d.account_head in [a.cgst_account for a in self.account_heads]:
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inter_state_supply_tax_mapping[d.name]['camt'] += d.tax_amount
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if d.account_head in [a.sgst_account for a in self.account_heads]:
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inter_state_supply_tax_mapping[d.name]['samt'] += d.tax_amount
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if d.account_head in [a.igst_account for a in self.account_heads]:
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inter_state_supply_tax_mapping[d.name]['iamt'] += d.tax_amount
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if d.account_head in [a.cess_account for a in self.account_heads]:
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inter_state_supply_tax_mapping[d.name]['csamt'] += d.tax_amount
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for key in ['camt', 'samt', 'iamt', 'csamt']:
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if d.account_head in self.account_heads.get(key):
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inter_state_supply_tax_mapping[d.name][key] += d.tax_amount
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for key, value in iteritems(inter_state_supply_tax_mapping):
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if value.get('place_of_supply'):
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@@ -408,7 +378,6 @@ class GSTR3BReport(Document):
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return inward_nil_exempt_details
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def get_tax_amounts(self, doctype, reverse_charge="N"):
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if doctype == "Sales Invoice":
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tax_template = 'Sales Taxes and Charges'
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elif doctype == "Purchase Invoice":
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@@ -429,7 +398,7 @@ class GSTR3BReport(Document):
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for d in tax_amounts:
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tax_details.setdefault(
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(d.account_head,d.gst_category),{
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(d.account_head, d.gst_category),{
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"amount": d.get("tax_amount"),
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}
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)
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@@ -437,7 +406,6 @@ class GSTR3BReport(Document):
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return tax_details
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def get_company_gst_details(self):
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gst_details = frappe.get_all("Address",
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fields=["gstin", "gst_state", "gst_state_number"],
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filters={
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@@ -450,20 +418,28 @@ class GSTR3BReport(Document):
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frappe.throw(_("Please enter GSTIN and state for the Company Address {0}").format(self.company_address))
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def get_account_heads(self):
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account_map = {
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'sgst_account': 'samt',
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'cess_account': 'csamt',
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'cgst_account': 'camt',
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'igst_account': 'iamt'
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}
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account_heads = frappe.get_all("GST Account",
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fields=["cgst_account", "sgst_account", "igst_account", "cess_account"],
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filters={
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"company":self.company
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})
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account_heads = {}
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gst_settings_accounts = frappe.get_all("GST Account",
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filters={'company': self.company, 'is_reverse_charge_account': 0},
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fields=["cgst_account", "sgst_account", "igst_account", "cess_account"])
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if account_heads:
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return account_heads
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else:
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frappe.throw(_("Please set account heads in GST Settings for Compnay {0}").format(self.company))
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if not gst_settings_accounts:
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frappe.throw(_("Please set GST Accounts in GST Settings"))
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for d in gst_settings_accounts:
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for acc, val in d.items():
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account_heads.setdefault(account_map.get(acc), []).append(val)
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return account_heads
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def get_missing_field_invoices(self):
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missing_field_invoices = []
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for doctype in ["Sales Invoice", "Purchase Invoice"]:
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@@ -488,13 +464,11 @@ class GSTR3BReport(Document):
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return ",".join(missing_field_invoices)
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def get_state_code(state):
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state_code = state_numbers.get(state)
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return state_code
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def get_period(month, year=None):
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month_no = {
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"January": 1,
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"February": 2,
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@@ -518,13 +492,11 @@ def get_period(month, year=None):
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@frappe.whitelist()
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def view_report(name):
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json_data = frappe.get_value("GSTR 3B Report", name, 'json_output')
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return json.loads(json_data)
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@frappe.whitelist()
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def make_json(name):
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json_data = frappe.get_value("GSTR 3B Report", name, 'json_output')
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file_name = "GST3B.json"
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frappe.local.response.filename = file_name
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@@ -190,7 +190,8 @@ def make_custom_fields(update=True):
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purchase_invoice_itc_fields = [
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dict(fieldname='eligibility_for_itc', label='Eligibility For ITC',
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fieldtype='Select', insert_after='reason_for_issuing_document', print_hide=1,
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options='Input Service Distributor\nImport Of Service\nImport Of Capital Goods\nITC on Reverse Charge\nIneligible\nAll Other ITC', default="All Other ITC"),
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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',
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default="All Other ITC"),
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dict(fieldname='itc_integrated_tax', label='Availed ITC Integrated Tax',
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fieldtype='Data', insert_after='eligibility_for_itc', print_hide=1),
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dict(fieldname='itc_central_tax', label='Availed ITC Central Tax',
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