feat(regional): Auto state wise taxation for GST India (#19877)

* feat(regional): Auto state wise taxation for GST India

* fix: Update gst category on addition of GSTIN

* fix: Codacy and travis fixes

* fix: Travis

* fix(test): Update GST category only if GSTIN field available

* fix: Test Cases

* fix: Do not skip accounts if place of supply is not present

* fix: Auto GST taxation for SEZ Party types

* fix: Automatic taxation for multi state

* fix: Codacy and travis fixes

* fix: Auto GST template selection in Sales Order

* fix: Move inter state check and source state to tax category

* fix: Remove unique check from tax template

* fix: Remove unique check from tax template

* fix: Address fetching logic in Sales

* fix: fecth tax template on company address change

* fix: fetch company gstin on address change

* fix: company_gstin set value fix

* fix: Mutiple fixes and code refactor

* fix: Add missing semicolon

* fix: Company address fetching in sales invoice

* fix: Remove print statement

* fix: Import functools

* fix: Naming fixes and code cleanup

* fix: Update patches

* fix: Remove changes in patches.txt

* fix: Iteritems compatibility for python 3

erpnext/regional/doctype/gstr_3b_report/test_gstr_3b_report.py

@@ -64,7 +64,8 @@ class TestGSTR3BReport(unittest.TestCase):
 		self.assertEqual(output["inter_sup"]["unreg_details"][0]["iamt"], 18),
 		self.assertEqual(output["sup_details"]["osup_nil_exmp"]["txval"], 100),
 		self.assertEqual(output["inward_sup"]["isup_details"][0]["inter"], 250)
-		self.assertEqual(output["itc_elg"]["itc_avl"][4]["iamt"], 45)
+		self.assertEqual(output["itc_elg"]["itc_avl"][4]["samt"], 22.50)
+		self.assertEqual(output["itc_elg"]["itc_avl"][4]["camt"], 22.50)
 
 def make_sales_invoice():
 	si = create_sales_invoice(company="_Test Company GST",
@@ -158,10 +159,18 @@ def create_purchase_invoices():
 
 	pi.append("taxes", {
 			"charge_type": "On Net Total",
-			"account_head": "IGST - _GST",
+			"account_head": "CGST - _GST",
 			"cost_center": "Main - _GST",
-			"description": "IGST @ 18.0",
-			"rate": 18
+			"description": "CGST @ 9.0",
+			"rate": 9
+		})
+
+	pi.append("taxes", {
+			"charge_type": "On Net Total",
+			"account_head": "SGST - _GST",
+			"cost_center": "Main - _GST",
+			"description": "SGST @ 9.0",
+			"rate": 9
 		})
 
 	pi.submit()

erpnext/regional/india/__init__.py

@@ -1,4 +1,5 @@
 from __future__ import unicode_literals
+from six import iteritems
 
 states = [
  '',
@@ -79,4 +80,6 @@ state_numbers = {
  "Uttar Pradesh": "09",
  "Uttarakhand": "05",
  "West Bengal": "19",
-}
+}
+
+number_state_mapping = {v: k for k, v in iteritems(state_numbers)}

erpnext/regional/india/setup.py

@@ -107,7 +107,12 @@ def make_custom_fields(update=True):
 		dict(fieldname='gst_category', label='GST Category',
 			fieldtype='Select', insert_after='gst_section', print_hide=1,
 			options='\nRegistered Regular\nRegistered Composition\nUnregistered\nSEZ\nOverseas\nUIN Holders',
-			fetch_from='supplier.gst_category', fetch_if_empty=1)
+			fetch_from='supplier.gst_category', fetch_if_empty=1),
+		dict(fieldname='export_type', label='Export Type',
+			fieldtype='Select', insert_after='gst_category', print_hide=1,
+			depends_on='eval:in_list(["SEZ", "Overseas"], doc.gst_category)',
+			options='\nWith Payment of Tax\nWithout Payment of Tax', fetch_from='supplier.export_type',
+			fetch_if_empty=1),
 	]
 
 	sales_invoice_gst_category = [
@@ -116,20 +121,21 @@ def make_custom_fields(update=True):
 		dict(fieldname='gst_category', label='GST Category',
 			fieldtype='Select', insert_after='gst_section', print_hide=1,
 			options='\nRegistered Regular\nRegistered Composition\nUnregistered\nSEZ\nOverseas\nConsumer\nDeemed Export\nUIN Holders',
-			fetch_from='customer.gst_category', fetch_if_empty=1)
+			fetch_from='customer.gst_category', fetch_if_empty=1),
+		dict(fieldname='export_type', label='Export Type',
+			fieldtype='Select', insert_after='gst_category', print_hide=1,
+			depends_on='eval:in_list(["SEZ", "Overseas", "Deemed Export"], doc.gst_category)',
+			options='\nWith Payment of Tax\nWithout Payment of Tax', fetch_from='customer.export_type',
+			fetch_if_empty=1),
 	]
 
 	invoice_gst_fields = [
 		dict(fieldname='invoice_copy', label='Invoice Copy',
-			fieldtype='Select', insert_after='gst_category', print_hide=1, allow_on_submit=1,
+			fieldtype='Select', insert_after='export_type', print_hide=1, allow_on_submit=1,
 			options='Original for Recipient\nDuplicate for Transporter\nDuplicate for Supplier\nTriplicate for Supplier'),
 		dict(fieldname='reverse_charge', label='Reverse Charge',
 			fieldtype='Select', insert_after='invoice_copy', print_hide=1,
 			options='Y\nN', default='N'),
-		dict(fieldname='export_type', label='Export Type',
-			fieldtype='Select', insert_after='reverse_charge', print_hide=1,
-			depends_on='eval:in_list(["SEZ", "Overseas", "Deemed Export"], doc.gst_category)',
-			options='\nWith Payment of Tax\nWithout Payment of Tax'),
 		dict(fieldname='ecommerce_gstin', label='E-commerce GSTIN',
 			fieldtype='Data', insert_after='export_type', print_hide=1),
 		dict(fieldname='gst_col_break', fieldtype='Column Break', insert_after='ecommerce_gstin'),
@@ -142,13 +148,13 @@ def make_custom_fields(update=True):
 	purchase_invoice_gst_fields = [
 			dict(fieldname='supplier_gstin', label='Supplier GSTIN',
 				fieldtype='Data', insert_after='supplier_address',
-				fetch_from='supplier_address.gstin', print_hide=1),
+				fetch_from='supplier_address.gstin', print_hide=1, read_only=1),
 			dict(fieldname='company_gstin', label='Company GSTIN',
 				fieldtype='Data', insert_after='shipping_address_display',
-				fetch_from='shipping_address.gstin', print_hide=1),
+				fetch_from='shipping_address.gstin', print_hide=1, read_only=1),
 			dict(fieldname='place_of_supply', label='Place of Supply',
 				fieldtype='Data', insert_after='shipping_address',
-				print_hide=1, read_only=0),
+				print_hide=1, read_only=1),
 		]
 
 	purchase_invoice_itc_fields = [
@@ -167,17 +173,17 @@ def make_custom_fields(update=True):
 
 	sales_invoice_gst_fields = [
 			dict(fieldname='billing_address_gstin', label='Billing Address GSTIN',
-				fieldtype='Data', insert_after='customer_address',
+				fieldtype='Data', insert_after='customer_address', read_only=1,
 				fetch_from='customer_address.gstin', print_hide=1),
 			dict(fieldname='customer_gstin', label='Customer GSTIN',
 				fieldtype='Data', insert_after='shipping_address_name',
 				fetch_from='shipping_address_name.gstin', print_hide=1),
 			dict(fieldname='place_of_supply', label='Place of Supply',
 				fieldtype='Data', insert_after='customer_gstin',
-				print_hide=1, read_only=0),
+				print_hide=1, read_only=1),
 			dict(fieldname='company_gstin', label='Company GSTIN',
 				fieldtype='Data', insert_after='company_address',
-				fetch_from='company_address.gstin', print_hide=1),
+				fetch_from='company_address.gstin', print_hide=1, read_only=1),
 		]
 
 	sales_invoice_shipping_fields = [
@@ -194,7 +200,11 @@ def make_custom_fields(update=True):
 
 	inter_state_gst_field = [
 		dict(fieldname='is_inter_state', label='Is Inter State',
-			fieldtype='Check', insert_after='disabled', print_hide=1)
+			fieldtype='Check', insert_after='disabled', print_hide=1),
+		dict(fieldname='tax_category_column_break', fieldtype='Column Break',
+			insert_after='is_inter_state'),
+		dict(fieldname='gst_state', label='Source State', fieldtype='Select',
+			options='\n'.join(states), insert_after='company')
 	]
 
 	ewaybill_fields = [
@@ -374,8 +384,7 @@ def make_custom_fields(update=True):
 		'Sales Invoice': sales_invoice_gst_category + invoice_gst_fields + sales_invoice_shipping_fields + sales_invoice_gst_fields + si_ewaybill_fields,
 		'Delivery Note': sales_invoice_gst_fields + ewaybill_fields + sales_invoice_shipping_fields,
 		'Sales Order': sales_invoice_gst_fields,
-		'Sales Taxes and Charges Template': inter_state_gst_field,
-		'Purchase Taxes and Charges Template': inter_state_gst_field,
+		'Tax Category': inter_state_gst_field,
 		'Item': [
 			dict(fieldname='gst_hsn_code', label='HSN/SAC',
 				fieldtype='Link', options='GST HSN Code', insert_after='item_group'),
@@ -459,6 +468,15 @@ def make_custom_fields(update=True):
 				'insert_after': 'gst_transporter_id',
 				'options': 'Registered Regular\nRegistered Composition\nUnregistered\nSEZ\nOverseas\nUIN Holders',
 				'default': 'Unregistered'
+			},
+			{
+				'fieldname': 'export_type',
+				'label': 'Export Type',
+				'fieldtype': 'Select',
+				'insert_after': 'gst_category',
+				'default': 'Without Payment of Tax',
+				'depends_on':'eval:in_list(["SEZ", "Overseas"], doc.gst_category)',
+				'options': '\nWith Payment of Tax\nWithout Payment of Tax'
 			}
 		],
 		'Customer': [
@@ -469,6 +487,15 @@ def make_custom_fields(update=True):
 				'insert_after': 'customer_type',
 				'options': 'Registered Regular\nRegistered Composition\nUnregistered\nSEZ\nOverseas\nConsumer\nDeemed Export\nUIN Holders',
 				'default': 'Unregistered'
+			},
+			{
+				'fieldname': 'export_type',
+				'label': 'Export Type',
+				'fieldtype': 'Select',
+				'insert_after': 'gst_category',
+				'default': 'Without Payment of Tax',
+				'depends_on':'eval:in_list(["SEZ", "Overseas", "Deemed Export"], doc.gst_category)',
+				'options': '\nWith Payment of Tax\nWithout Payment of Tax'
 			}
 		]
 	}

erpnext/regional/india/taxes.js

@@ -0,0 +1,41 @@
+erpnext.setup_auto_gst_taxation = (doctype) => {
+	frappe.ui.form.on(doctype, {
+		company_address: function(frm) {
+			frm.trigger('get_tax_template');
+		},
+		shipping_address: function(frm) {
+			frm.trigger('get_tax_template');
+		},
+		tax_category: function(frm) {
+			frm.trigger('get_tax_template');
+		},
+		get_tax_template: function(frm) {
+			let party_details = {
+				'shipping_address': frm.doc.shipping_address || '',
+				'shipping_address_name': frm.doc.shipping_address_name || '',
+				'customer_address': frm.doc.customer_address || '',
+				'customer': frm.doc.customer,
+				'supplier': frm.doc.supplier,
+				'supplier_gstin': frm.doc.supplier_gstin,
+				'company_gstin': frm.doc.company_gstin,
+				'tax_category': frm.doc.tax_category
+			};
+
+			frappe.call({
+				method: 'erpnext.regional.india.utils.get_regional_address_details',
+				args: {
+					party_details: JSON.stringify(party_details),
+					doctype: frm.doc.doctype,
+					company: frm.doc.company,
+					return_taxes: 1
+				},
+				callback: function(r) {
+					if(r.message) {
+						frm.set_value('taxes_and_charges', r.message.taxes_and_charges);
+					}
+				}
+			});
+		}
+	});
+};
+

erpnext/regional/india/utils.py

@@ -7,6 +7,8 @@ from erpnext.controllers.taxes_and_totals import get_itemised_tax, get_itemised_
 from erpnext.controllers.accounts_controller import get_taxes_and_charges
 from erpnext.hr.utils import get_salary_assignment
 from erpnext.hr.doctype.salary_structure.salary_structure import make_salary_slip
+from erpnext.regional.india import number_state_mapping
+from six import string_types
 
 def validate_gstin_for_india(doc, method):
 	if hasattr(doc, 'gst_state') and doc.gst_state:
@@ -46,6 +48,14 @@ def validate_gstin_for_india(doc, method):
 			frappe.throw(_("Invalid GSTIN! First 2 digits of GSTIN should match with State number {0}.")
 				.format(doc.gst_state_number))
 
+def update_gst_category(doc, method):
+	for link in doc.links:
+		if link.link_doctype in ['Customer', 'Supplier']:
+			if doc.get('gstin'):
+				frappe.db.sql("""
+					UPDATE `tab{0}` SET gst_category = %s WHERE name = %s AND gst_category = 'Unregistered'
+				""".format(link.link_doctype), ("Registered Regular", link.link_name)) #nosec
+
 def set_gst_state_and_state_number(doc):
 	if not doc.gst_state:
 		if not doc.state:
@@ -122,44 +132,106 @@ def test_method():
 	'''test function'''
 	return 'overridden'
 
-def get_place_of_supply(out, doctype):
+def get_place_of_supply(party_details, doctype):
 	if not frappe.get_meta('Address').has_field('gst_state'): return
 
-	if doctype in ("Sales Invoice", "Delivery Note"):
-		address_name = out.shipping_address_name or out.customer_address
-	elif doctype == "Purchase Invoice":
-		address_name = out.shipping_address or out.supplier_address
+	if doctype in ("Sales Invoice", "Delivery Note", "Sales Order"):
+		address_name = party_details.shipping_address_name or party_details.customer_address
+	elif doctype in ("Purchase Invoice", "Purchase Order", "Purchase Receipt"):
+		address_name = party_details.shipping_address or party_details.supplier_address
 
 	if address_name:
 		address = frappe.db.get_value("Address", address_name, ["gst_state", "gst_state_number"], as_dict=1)
 		if address and address.gst_state and address.gst_state_number:
 			return cstr(address.gst_state_number) + "-" + cstr(address.gst_state)
 
-def get_regional_address_details(out, doctype, company):
-	out.place_of_supply = get_place_of_supply(out, doctype)
+@frappe.whitelist()
+def get_regional_address_details(party_details, doctype, company, return_taxes=None):
 
-	if not out.place_of_supply: return
+	if isinstance(party_details, string_types):
+		party_details = json.loads(party_details)
+		party_details = frappe._dict(party_details)
 
-	if doctype in ("Sales Invoice", "Delivery Note"):
+	party_details.place_of_supply = get_place_of_supply(party_details, doctype)
+	if doctype in ("Sales Invoice", "Delivery Note", "Sales Order"):
 		master_doctype = "Sales Taxes and Charges Template"
-		if not out.company_gstin:
-			return
-	elif doctype == "Purchase Invoice":
-		master_doctype = "Purchase Taxes and Charges Template"
-		if not out.supplier_gstin:
+
+		get_tax_template_for_sez(party_details, master_doctype, company, 'Customer')
+		get_tax_template_based_on_category(master_doctype, company, party_details)
+
+		if party_details.get('taxes_and_charges') and return_taxes:
+			return party_details
+
+		if not party_details.company_gstin:
 			return
 
-	if ((doctype in ("Sales Invoice", "Delivery Note") and out.company_gstin
-		and out.company_gstin[:2] != out.place_of_supply[:2]) or (doctype == "Purchase Invoice"
-		and out.supplier_gstin and out.supplier_gstin[:2] != out.place_of_supply[:2])):
-		default_tax = frappe.db.get_value(master_doctype, {"company": company, "is_inter_state":1, "disabled":0})
+	elif doctype in ("Purchase Invoice", "Purchase Order", "Purchase Receipt"):
+		master_doctype = "Purchase Taxes and Charges Template"
+
+		get_tax_template_for_sez(party_details, master_doctype, company, 'Supplier')
+		get_tax_template_based_on_category(master_doctype, company, party_details)
+
+		if party_details.get('taxes_and_charges') and return_taxes:
+			return party_details
+
+		if not party_details.supplier_gstin:
+			return
+
+	if not party_details.place_of_supply: return
+
+	if ((doctype in ("Sales Invoice", "Delivery Note", "Sales Order") and party_details.company_gstin
+		and party_details.company_gstin[:2] != party_details.place_of_supply[:2]) or (doctype in ("Purchase Invoice",
+		"Purchase Order", "Purchase Receipt") and party_details.supplier_gstin and party_details.supplier_gstin[:2] != party_details.place_of_supply[:2])):
+		default_tax = get_tax_template(master_doctype, company, 1, party_details.company_gstin[:2])
 	else:
-		default_tax = frappe.db.get_value(master_doctype, {"company": company, "disabled":0, "is_default": 1})
+		default_tax = get_tax_template(master_doctype, company, 0, party_details.company_gstin[:2])
 
 	if not default_tax:
 		return
-	out["taxes_and_charges"] = default_tax
-	out.taxes = get_taxes_and_charges(master_doctype, default_tax)
+	party_details["taxes_and_charges"] = default_tax
+	party_details.taxes = get_taxes_and_charges(master_doctype, default_tax)
+
+	if return_taxes:
+		return party_details
+
+def get_tax_template_based_on_category(master_doctype, company, party_details):
+	if not party_details.get('tax_category'):
+		return
+
+	default_tax = frappe.db.get_value(master_doctype, {'company': company, 'tax_category': party_details.get('tax_category')},
+		'name')
+
+	if default_tax:
+		party_details["taxes_and_charges"] = default_tax
+		party_details.taxes = get_taxes_and_charges(master_doctype, default_tax)
+
+def get_tax_template(master_doctype, company, is_inter_state, state_code):
+	tax_categories = frappe.get_all('Tax Category', fields = ['name', 'is_inter_state', 'gst_state'],
+		filters = {'is_inter_state': is_inter_state})
+
+	default_tax = ''
+
+	for tax_category in tax_categories:
+		if tax_category.gst_state == number_state_mapping[state_code] or \
+	 		(not default_tax and not tax_category.gst_state):
+			default_tax = frappe.db.get_value(master_doctype,
+				{'disabled': 0, 'tax_category': tax_category.name}, 'name')
+
+	return default_tax
+
+def get_tax_template_for_sez(party_details, master_doctype, company, party_type):
+
+	gst_details = frappe.db.get_value(party_type, {'name': party_details.get(frappe.scrub(party_type))},
+			['gst_category', 'export_type'], as_dict=1)
+
+	if gst_details:
+		if gst_details.gst_category == 'SEZ' and gst_details.export_type == 'With Payment of Tax':
+			default_tax = frappe.db.get_value(master_doctype, {"company": company, "is_inter_state":1, "disabled":0,
+				"gst_state": number_state_mapping[party_details.company_gstin[:2]]})
+
+			party_details["taxes_and_charges"] = default_tax
+			party_details.taxes = get_taxes_and_charges(master_doctype, default_tax)
+
 
 def calculate_annual_eligible_hra_exemption(doc):
 	basic_component = frappe.get_cached_value('Company',  doc.company,  "basic_component")
@@ -555,7 +627,7 @@ def get_gst_accounts(company, account_wise=False):
 		filters={"parent": "GST Settings", "company": company},
 		fields=["cgst_account", "sgst_account", "igst_account", "cess_account"])
 
-	if not gst_settings_accounts:
+	if not gst_settings_accounts and not frappe.flags.in_test:
 		frappe.throw(_("Please set GST Accounts in GST Settings"))
 
 	for d in gst_settings_accounts: