diff --git a/erpnext/accounts/doctype/gst_account/gst_account.json b/erpnext/accounts/doctype/gst_account/gst_account.json index 70673387fe8..b6ec8844e18 100644 --- a/erpnext/accounts/doctype/gst_account/gst_account.json +++ b/erpnext/accounts/doctype/gst_account/gst_account.json @@ -1,196 +1,82 @@ { - "allow_copy": 0, - "allow_guest_to_view": 0, - "allow_import": 0, - "allow_rename": 0, - "beta": 0, - "creation": "2018-01-02 15:48:58.768352", - "custom": 0, - "docstatus": 0, - "doctype": "DocType", - "document_type": "", - "editable_grid": 1, - "engine": "InnoDB", + "actions": [], + "creation": "2018-01-02 15:48:58.768352", + "doctype": "DocType", + "editable_grid": 1, + "engine": "InnoDB", + "field_order": [ + "company", + "cgst_account", + "sgst_account", + "igst_account", + "cess_account", + "is_reverse_charge_account" + ], "fields": [ { - "allow_bulk_edit": 0, - "allow_on_submit": 0, - "bold": 0, - "collapsible": 0, - "columns": 0, - "fieldname": "company", - "fieldtype": "Link", - "hidden": 0, - "ignore_user_permissions": 0, - "ignore_xss_filter": 0, - "in_filter": 0, - "in_global_search": 0, - "in_list_view": 1, - "in_standard_filter": 0, - "label": "Company", - "length": 0, - "no_copy": 0, - "options": "Company", - "permlevel": 0, - "precision": "", - "print_hide": 0, - "print_hide_if_no_value": 0, - "read_only": 0, - "remember_last_selected_value": 0, - "report_hide": 0, - "reqd": 1, - "search_index": 0, - "set_only_once": 0, - "unique": 0 - }, + "columns": 1, + "fieldname": "company", + "fieldtype": "Link", + "in_list_view": 1, + "label": "Company", + "options": "Company", + "reqd": 1 + }, { - "allow_bulk_edit": 0, - "allow_on_submit": 0, - "bold": 0, - "collapsible": 0, - "columns": 0, - "fieldname": "cgst_account", - "fieldtype": "Link", - "hidden": 0, - "ignore_user_permissions": 0, - "ignore_xss_filter": 0, - "in_filter": 0, - "in_global_search": 0, - "in_list_view": 1, - "in_standard_filter": 0, - "label": "CGST Account", - "length": 0, - "no_copy": 0, - "options": "Account", - "permlevel": 0, - "precision": "", - "print_hide": 0, - "print_hide_if_no_value": 0, - "read_only": 0, - "remember_last_selected_value": 0, - "report_hide": 0, - "reqd": 1, - "search_index": 0, - "set_only_once": 0, - "unique": 0 - }, + "columns": 2, + "fieldname": "cgst_account", + "fieldtype": "Link", + "in_list_view": 1, + "label": "CGST Account", + "options": "Account", + "reqd": 1 + }, { - "allow_bulk_edit": 0, - "allow_on_submit": 0, - "bold": 0, - "collapsible": 0, - "columns": 0, - "fieldname": "sgst_account", - "fieldtype": "Link", - "hidden": 0, - "ignore_user_permissions": 0, - "ignore_xss_filter": 0, - "in_filter": 0, - "in_global_search": 0, - "in_list_view": 1, - "in_standard_filter": 0, - "label": "SGST Account", - "length": 0, - "no_copy": 0, - "options": "Account", - "permlevel": 0, - "precision": "", - "print_hide": 0, - "print_hide_if_no_value": 0, - "read_only": 0, - "remember_last_selected_value": 0, - "report_hide": 0, - "reqd": 1, - "search_index": 0, - "set_only_once": 0, - "unique": 0 - }, + "columns": 2, + "fieldname": "sgst_account", + "fieldtype": "Link", + "in_list_view": 1, + "label": "SGST Account", + "options": "Account", + "reqd": 1 + }, { - "allow_bulk_edit": 0, - "allow_on_submit": 0, - "bold": 0, - "collapsible": 0, - "columns": 0, - "fieldname": "igst_account", - "fieldtype": "Link", - "hidden": 0, - "ignore_user_permissions": 0, - "ignore_xss_filter": 0, - "in_filter": 0, - "in_global_search": 0, - "in_list_view": 1, - "in_standard_filter": 0, - "label": "IGST Account", - "length": 0, - "no_copy": 0, - "options": "Account", - "permlevel": 0, - "precision": "", - "print_hide": 0, - "print_hide_if_no_value": 0, - "read_only": 0, - "remember_last_selected_value": 0, - "report_hide": 0, - "reqd": 1, - "search_index": 0, - "set_only_once": 0, - "unique": 0 - }, + "columns": 2, + "fieldname": "igst_account", + "fieldtype": "Link", + "in_list_view": 1, + "label": "IGST Account", + "options": "Account", + "reqd": 1 + }, { - "allow_bulk_edit": 0, - "allow_on_submit": 0, - "bold": 0, - "collapsible": 0, - "columns": 0, - "fieldname": "cess_account", - "fieldtype": "Link", - "hidden": 0, - "ignore_user_permissions": 0, - "ignore_xss_filter": 0, - "in_filter": 0, - "in_global_search": 0, - "in_list_view": 1, - "in_standard_filter": 0, - "label": "CESS Account", - "length": 0, - "no_copy": 0, - "options": "Account", - "permlevel": 0, - "precision": "", - "print_hide": 0, - "print_hide_if_no_value": 0, - "read_only": 0, - "remember_last_selected_value": 0, - "report_hide": 0, - "reqd": 0, - "search_index": 0, - "set_only_once": 0, - "unique": 0 + "columns": 2, + "fieldname": "cess_account", + "fieldtype": "Link", + "in_list_view": 1, + "label": "CESS Account", + "options": "Account" + }, + { + "columns": 1, + "default": "0", + "fieldname": "is_reverse_charge_account", + "fieldtype": "Check", + "in_list_view": 1, + "label": "Is Reverse Charge Account" } - ], - "has_web_view": 0, - "hide_heading": 0, - "hide_toolbar": 0, - "idx": 0, - "image_view": 0, - "in_create": 0, - "is_submittable": 0, - "issingle": 0, - "istable": 1, - "max_attachments": 0, - "modified": "2018-01-02 15:52:22.335988", - "modified_by": "Administrator", - "module": "Accounts", - "name": "GST Account", - "name_case": "", - "owner": "Administrator", - "permissions": [], - "quick_entry": 1, - "read_only": 0, - "read_only_onload": 0, - "show_name_in_global_search": 0, - "sort_field": "modified", - "sort_order": "DESC", - "track_changes": 1, - "track_seen": 0 + ], + "index_web_pages_for_search": 1, + "istable": 1, + "links": [], + "modified": "2021-04-09 12:30:25.889993", + "modified_by": "Administrator", + "module": "Accounts", + "name": "GST Account", + "owner": "Administrator", + "permissions": [], + "quick_entry": 1, + "sort_field": "modified", + "sort_order": "DESC", + "track_changes": 1 } \ No newline at end of file diff --git a/erpnext/hooks.py b/erpnext/hooks.py index 7496e3a6000..dae9a00b383 100644 --- a/erpnext/hooks.py +++ b/erpnext/hooks.py @@ -260,7 +260,7 @@ doc_events = { }, "Purchase Invoice": { "validate": [ - "erpnext.regional.india.utils.update_grand_total_for_rcm", + "erpnext.regional.india.utils.validate_reverse_charge_transaction", "erpnext.regional.united_arab_emirates.utils.update_grand_total_for_rcm", "erpnext.regional.united_arab_emirates.utils.validate_returns" ] @@ -406,7 +406,6 @@ regional_overrides = { 'erpnext.controllers.taxes_and_totals.get_regional_round_off_accounts': 'erpnext.regional.india.utils.get_regional_round_off_accounts', 'erpnext.hr.utils.calculate_annual_eligible_hra_exemption': 'erpnext.regional.india.utils.calculate_annual_eligible_hra_exemption', 'erpnext.hr.utils.calculate_hra_exemption_for_period': 'erpnext.regional.india.utils.calculate_hra_exemption_for_period', - 'erpnext.accounts.doctype.purchase_invoice.purchase_invoice.make_regional_gl_entries': 'erpnext.regional.india.utils.make_regional_gl_entries', 'erpnext.controllers.accounts_controller.validate_einvoice_fields': 'erpnext.regional.india.e_invoice.utils.validate_einvoice_fields' }, 'United Arab Emirates': { diff --git a/erpnext/patches.txt b/erpnext/patches.txt index c97bb3c59c1..eab8c76cb65 100644 --- a/erpnext/patches.txt +++ b/erpnext/patches.txt @@ -758,4 +758,4 @@ erpnext.patches.v13_0.rename_membership_settings_to_non_profit_settings erpnext.patches.v12_0.create_taxable_value_field erpnext.patches.v12_0.add_company_link_to_einvoice_settings erpnext.patches.v13_0.update_payment_terms_outstanding -erpnext.patches.v12_0.create_itc_reversal_custom_fields #1 \ No newline at end of file +erpnext.patches.v12_0.create_itc_reversal_custom_fields #1 diff --git a/erpnext/patches/v12_0/create_itc_reversal_custom_fields.py b/erpnext/patches/v12_0/create_itc_reversal_custom_fields.py index 80c47c236f0..0d06a5ceb3c 100644 --- a/erpnext/patches/v12_0/create_itc_reversal_custom_fields.py +++ b/erpnext/patches/v12_0/create_itc_reversal_custom_fields.py @@ -27,6 +27,11 @@ def execute(): fetch_from='company_address.gstin', depends_on="eval:doc.voucher_type=='Reversal Of ITC'", mandatory_depends_on="eval:doc.voucher_type=='Reversal Of ITC'") + ], + 'Purchase Invoice': [ + dict(fieldname='eligibility_for_itc', label='Eligibility For ITC', + fieldtype='Select', insert_after='reason_for_issuing_document', print_hide=1, + options='Input Service Distributor\nImport Of Service\nImport Of Capital Goods\nITC on Reverse Charge\nIneligible\nAll Other ITC', default="All Other ITC") ] } diff --git a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py index f4e8ae085a2..d27ab20aab0 100644 --- a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py +++ b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py @@ -183,6 +183,7 @@ class GSTR3BReport(Document): itc_type_map = { 'IMPG': 'Import Of Capital Goods', 'IMPS': 'Import Of Service', + 'ISRC': 'ITC on Reverse Charge', 'ISD': 'Input Service Distributor', 'OTH': 'All Other ITC' } @@ -198,7 +199,7 @@ class GSTR3BReport(Document): itc_type = 'All Other ITC' gst_category = ['Unregistered', 'Overseas'] else: - gst_category = ['Unregistered', 'Overseas', 'Registered Regular'] + gst_category = ['Overseas', 'Registered Regular'] reverse_charge = ["N", "Y"] for account_head in self.account_heads: diff --git a/erpnext/regional/india/setup.py b/erpnext/regional/india/setup.py index 1839bbe1222..8bcc36b05a4 100644 --- a/erpnext/regional/india/setup.py +++ b/erpnext/regional/india/setup.py @@ -190,7 +190,7 @@ def make_custom_fields(update=True): purchase_invoice_itc_fields = [ dict(fieldname='eligibility_for_itc', label='Eligibility For ITC', fieldtype='Select', insert_after='reason_for_issuing_document', print_hide=1, - options='Input Service Distributor\nImport Of Service\nImport Of Capital Goods\nIneligible\nAll Other ITC', default="All Other ITC"), + options='Input Service Distributor\nImport Of Service\nImport Of Capital Goods\nITC on Reverse Charge\nIneligible\nAll Other ITC', default="All Other ITC"), dict(fieldname='itc_integrated_tax', label='Availed ITC Integrated Tax', fieldtype='Data', insert_after='eligibility_for_itc', print_hide=1), dict(fieldname='itc_central_tax', label='Availed ITC Central Tax', diff --git a/erpnext/regional/india/utils.py b/erpnext/regional/india/utils.py index 4a93cfd1ed6..b2687473420 100644 --- a/erpnext/regional/india/utils.py +++ b/erpnext/regional/india/utils.py @@ -674,10 +674,17 @@ def validate_state_code(state_code, address): return int(state_code) @frappe.whitelist() -def get_gst_accounts(company, account_wise=False): +def get_gst_accounts(company, account_wise=False, only_reverse_charge=0, only_non_reverse_charge=0): + filters={"parent": "GST Settings", "company": company} + + if only_reverse_charge: + filters.update({'is_reverse_charge_account': 1}) + elif only_non_reverse_charge: + filters.update({'is_reverse_charge_account': 0}) + gst_accounts = frappe._dict() gst_settings_accounts = frappe.get_all("GST Account", - filters={"parent": "GST Settings", "company": company}, + filters=filters, fields=["cgst_account", "sgst_account", "igst_account", "cess_account"]) if not gst_settings_accounts and not frappe.flags.in_test: @@ -692,105 +699,37 @@ def get_gst_accounts(company, account_wise=False): return gst_accounts -def update_grand_total_for_rcm(doc, method): +def validate_reverse_charge_transaction(doc, method): country = frappe.get_cached_value('Company', doc.company, 'country') if country != 'India': return - gst_tax, base_gst_tax = get_gst_tax_amount(doc) - - if not base_gst_tax: - return + base_gst_tax = 0 + base_reverse_charge_booked = 0 if doc.reverse_charge == 'Y': - doc.taxes_and_charges_added -= gst_tax - doc.total_taxes_and_charges -= gst_tax - doc.base_taxes_and_charges_added -= base_gst_tax - doc.base_total_taxes_and_charges -= base_gst_tax + gst_accounts = get_gst_accounts(doc.company, only_reverse_charge=1) + reverse_charge_accounts = gst_accounts.get('cgst_account') + gst_accounts.get('sgst_account') \ + + gst_accounts.get('igst_account') - update_totals(gst_tax, base_gst_tax, doc) - -def update_totals(gst_tax, base_gst_tax, doc): - doc.base_grand_total -= base_gst_tax - doc.grand_total -= gst_tax - - if doc.meta.get_field("rounded_total"): - if doc.is_rounded_total_disabled(): - doc.outstanding_amount = doc.grand_total - else: - doc.rounded_total = round_based_on_smallest_currency_fraction(doc.grand_total, - doc.currency, doc.precision("rounded_total")) - - doc.rounding_adjustment += flt(doc.rounded_total - doc.grand_total, - doc.precision("rounding_adjustment")) - - doc.outstanding_amount = doc.rounded_total or doc.grand_total - - doc.in_words = money_in_words(doc.grand_total, doc.currency) - doc.base_in_words = money_in_words(doc.base_grand_total, erpnext.get_company_currency(doc.company)) - doc.set_payment_schedule() - -def make_regional_gl_entries(gl_entries, doc): - country = frappe.get_cached_value('Company', doc.company, 'country') - - if country != 'India': - return gl_entries - - gst_tax, base_gst_tax = get_gst_tax_amount(doc) - - if not base_gst_tax: - return gl_entries - - if doc.reverse_charge == 'Y': - gst_accounts = get_gst_accounts(doc.company) - gst_account_list = gst_accounts.get('cgst_account') + gst_accounts.get('sgst_account') \ + gst_accounts = get_gst_accounts(doc.company, only_non_reverse_charge=1) + non_reverse_charge_accounts = gst_accounts.get('cgst_account') + gst_accounts.get('sgst_account') \ + gst_accounts.get('igst_account') for tax in doc.get('taxes'): - if tax.category not in ("Total", "Valuation and Total"): - continue - - dr_or_cr = "credit" if tax.add_deduct_tax == "Add" else "debit" - if flt(tax.base_tax_amount_after_discount_amount) and tax.account_head in gst_account_list: - account_currency = get_account_currency(tax.account_head) - - gl_entries.append(doc.get_gl_dict( - { - "account": tax.account_head, - "cost_center": tax.cost_center, - "posting_date": doc.posting_date, - "against": doc.supplier, - dr_or_cr: tax.base_tax_amount_after_discount_amount, - dr_or_cr + "_in_account_currency": tax.base_tax_amount_after_discount_amount \ - if account_currency==doc.company_currency \ - else tax.tax_amount_after_discount_amount - }, account_currency, item=tax) - ) - - return gl_entries - -def get_gst_tax_amount(doc): - gst_accounts = get_gst_accounts(doc.company) - gst_account_list = gst_accounts.get('cgst_account', []) + gst_accounts.get('sgst_account', []) \ - + gst_accounts.get('igst_account', []) - - base_gst_tax = 0 - gst_tax = 0 - - for tax in doc.get('taxes'): - if tax.category not in ("Total", "Valuation and Total"): - continue - - if flt(tax.base_tax_amount_after_discount_amount) and tax.account_head in gst_account_list: - if tax.add_deduct_tax == "Add": + if tax.account_head in non_reverse_charge_accounts and tax.add_deduct_tax == 'Add': base_gst_tax += tax.base_tax_amount_after_discount_amount - gst_tax += tax.tax_amount_after_discount_amount - else: - base_gst_tax -= tax.base_tax_amount_after_discount_amount - gst_tax -= tax.tax_amount_after_discount_amount + elif tax.account_head in reverse_charge_accounts and tax.add_deduct_tax == 'Deduct': + base_reverse_charge_booked += tax.base_tax_amount_after_discount_amount - return gst_tax, base_gst_tax + if base_gst_tax != base_reverse_charge_booked: + msg = _("Booked reverse charge is not equal to applied tax amount") + msg += "
" + msg += _("Please refer {gst_document_link} to learn more about how to setup and create reverse charge invoice").format( + gst_document_link='GST Documentation') + + frappe.throw(msg) @frappe.whitelist() def get_regional_round_off_accounts(company, account_list):