Merge pull request #22730 from deepeshgarg007/gstr3b_cess_v12_hotfix

fix: Multiple GST fixes

erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.js

@@ -3,6 +3,7 @@
 
 frappe.ui.form.on('GSTR 3B Report', {
 	refresh : function(frm) {
+		frm.doc.__unsaved = 1;
 		if(!frm.is_new()) {
 			frm.set_intro(__("Please save the report again to rebuild or update"));
 			frm.add_custom_button(__('Download JSON'), function() {

erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py

@@ -8,7 +8,7 @@ from frappe import _
 from frappe.model.document import Document
 import json
 from six import iteritems
-from frappe.utils import flt, getdate
+from frappe.utils import flt, getdate, cstr
 from erpnext.regional.india import state_numbers
 
 class GSTR3BReport(Document):
@@ -234,34 +234,26 @@ class GSTR3BReport(Document):
 						self.report_dict[supply_type][supply_category][account_map.get(account_type)] += \
 							flt(tax_details.get((account_name, gst_category), {}).get("amount"), 2)
 
-		for k, v in iteritems(account_map):
-			txval -= self.report_dict.get(supply_type, {}).get(supply_category, {}).get(v, 0)
-
 		self.report_dict[supply_type][supply_category]["txval"] += flt(txval, 2)
 
 	def set_inter_state_supply(self, inter_state_supply):
 
 		osup_det = self.report_dict["sup_details"]["osup_det"]
 
-		for d in inter_state_supply.get("Unregistered", []):
+		for key, value in iteritems(inter_state_supply):
-			self.report_dict["inter_sup"]["unreg_details"].append(d)
+			if key[0] == "Unregistered":
-			osup_det["txval"] = flt(osup_det["txval"] + d["txval"], 2)
+				self.report_dict["inter_sup"]["unreg_details"].append(value)
-			osup_det["iamt"] = flt(osup_det["iamt"] + d["iamt"], 2)
 
-		for d in inter_state_supply.get("Registered Composition", []):
+			if key[0] == "Registered Composition":
-			self.report_dict["inter_sup"]["comp_details"].append(d)
+				self.report_dict["inter_sup"]["comp_details"].append(value)
-			osup_det["txval"] = flt(osup_det["txval"] + d["txval"], 2)
-			osup_det["iamt"] = flt(osup_det["iamt"] + d["iamt"], 2)
 
-		for d in inter_state_supply.get("UIN Holders", []):
+			if key[0] == "UIN Holders":
-			self.report_dict["inter_sup"]["uin_details"].append(d)
+				self.report_dict["inter_sup"]["uin_details"].append(value)
-			osup_det["txval"] = flt(osup_det["txval"] + d["txval"], 2)
-			osup_det["iamt"] = flt(osup_det["iamt"] + d["iamt"], 2)
 
 	def get_total_taxable_value(self, doctype, reverse_charge):
 
 		return frappe._dict(frappe.db.sql("""
-			select gst_category, sum(base_grand_total) as total
+			select gst_category, sum(net_total) as total
 			from `tab{doctype}`
 			where docstatus = 1 and month(posting_date) = %s
 			and year(posting_date) = %s and reverse_charge = %s
@@ -301,41 +293,57 @@ class GSTR3BReport(Document):
 			(self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)[0].total
 
 	def get_inter_state_supplies(self, state_number):
-
+		inter_state_supply_tax = frappe.db.sql(""" select t.account_head, t.tax_amount_after_discount_amount as tax_amount,
-		inter_state_supply_taxable_value = frappe.db.sql(""" select sum(s.net_total) as total, s.place_of_supply, s.gst_category
+			s.name, s.net_total, s.place_of_supply, s.gst_category from `tabSales Invoice` s, `tabSales Taxes and Charges` t
-			from `tabSales Invoice` s where s.docstatus = 1 and month(s.posting_date) = %s and year(s.posting_date) = %s
-			and s.company = %s and s.company_gstin = %s and s.gst_category in ('Unregistered', 'Registered Composition', 'UIN Holders')
-			group by s.gst_category, s.place_of_supply""", (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
-
-		inter_state_supply_tax = frappe.db.sql(""" select sum(t.tax_amount_after_discount_amount) as tax_amount, s.place_of_supply, s.gst_category
-			from `tabSales Invoice` s, `tabSales Taxes and Charges` t
 			where t.parent = s.name and s.docstatus = 1 and month(s.posting_date) = %s and year(s.posting_date) = %s
 			and s.company = %s and s.company_gstin = %s and s.gst_category in ('Unregistered', 'Registered Composition', 'UIN Holders')
-			group by s.gst_category, s.place_of_supply""", (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
+			and ifnull(s.name, '') != ''
+		""", (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
 
-		inter_state_supply_tax_mapping={}
+		inter_state_supply_tax_mapping = {}
 		inter_state_supply_details = {}
 
 		for d in inter_state_supply_tax:
-			inter_state_supply_tax_mapping.setdefault(d.place_of_supply, d.tax_amount)
+			inter_state_supply_tax_mapping.setdefault(cstr(d.name), {
+				'place_of_supply': d.place_of_supply,
+				'taxable_value': d.net_total,
+				'gst_category': d.gst_category,
+				'camt': 0.0,
+				'samt': 0.0,
+				'iamt': 0.0,
+				'csamt': 0.0
+			})
 
-		for d in inter_state_supply_taxable_value:
+			if d.account_head in [a.cgst_account for a in self.account_heads]:
-			inter_state_supply_details.setdefault(
+				inter_state_supply_tax_mapping[cstr(d.name)]['camt'] += d.tax_amount
-				d.gst_category, []
-			)
 
-			if d.place_of_supply:
+			if d.account_head in [a.sgst_account for a in self.account_heads]:
-				if state_number != d.place_of_supply.split("-")[0]:
+				inter_state_supply_tax_mapping[cstr(d.name)]['samt'] += d.tax_amount
-					inter_state_supply_details[d.gst_category].append({
+
-						"pos": d.place_of_supply.split("-")[0],
+			if d.account_head in [a.igst_account for a in self.account_heads]:
-						"txval": flt(d.total, 2),
+				inter_state_supply_tax_mapping[cstr(d.name)]['iamt'] += d.tax_amount
-						"iamt": flt(inter_state_supply_tax_mapping.get(d.place_of_supply), 2)
+
+			if d.account_head in [a.cess_account for a in self.account_heads]:
+				inter_state_supply_tax_mapping[cstr(d.name)]['csamt'] += d.tax_amount
+
+		for key, value in iteritems(inter_state_supply_tax_mapping):
+			if value.get('place_of_supply'):
+				osup_det = self.report_dict["sup_details"]["osup_det"]
+				osup_det["txval"] = flt(osup_det["txval"] + value['taxable_value'], 2)
+				osup_det["iamt"] = flt(osup_det["iamt"] + value['iamt'], 2)
+				osup_det["camt"] = flt(osup_det["camt"] + value['camt'], 2)
+				osup_det["samt"] = flt(osup_det["samt"] + value['samt'], 2)
+				osup_det["csamt"] = flt(osup_det["csamt"] + value['csamt'], 2)
+
+				if state_number != value.get('place_of_supply').split("-")[0]:
+					inter_state_supply_details.setdefault((value.get('gst_category'), value.get('place_of_supply')), {
+						"txval": 0.0,
+						"pos": value.get('place_of_supply').split("-")[0],
+						"iamt": 0.0
 					})
-				else:
+
-					osup_det = self.report_dict["sup_details"]["osup_det"]
+					inter_state_supply_details[(value.get('gst_category'), value.get('place_of_supply'))]['txval'] += value['taxable_value']
-					osup_det["txval"] = flt(osup_det["txval"] + d.total, 2)
+					inter_state_supply_details[(value.get('gst_category'), value.get('place_of_supply'))]['iamt'] += value['iamt']
-					osup_det["camt"] = flt(osup_det["camt"] + inter_state_supply_tax_mapping.get(d.place_of_supply)/2, 2)
-					osup_det["samt"] = flt(osup_det["samt"] + inter_state_supply_tax_mapping.get(d.place_of_supply)/2, 2)
 
 		return inter_state_supply_details
 

erpnext/regional/doctype/gstr_3b_report/test_gstr_3b_report.py

@@ -387,6 +387,10 @@ def make_company():
 
 def set_account_heads():
 
+	from erpnext.accounts.doctype.account.test_account import create_account
+
+	create_account(account_name="Cess", parent_account = "Duties and Taxes - _GST", company="_Test Company GST")
+
 	gst_settings = frappe.get_doc("GST Settings")
 
 	gst_account = frappe.get_all(
@@ -400,6 +404,7 @@ def set_account_heads():
 			"cgst_account": "CGST - _GST",
 			"sgst_account": "SGST - _GST",
 			"igst_account": "IGST - _GST",
+			"cess_account": "Cess - _GST"
 		})
 
 		gst_settings.save()

erpnext/regional/india/utils.py

@@ -689,9 +689,10 @@ def update_totals(gst_tax, doc):
 			doc.rounding_adjustment += flt(doc.rounded_total - doc.grand_total,
 				doc.precision("rounding_adjustment"))
 
-			doc.outstanding_amount = doc.base_rounded_total
+			doc.outstanding_amount = doc.rounded_total or doc.grand_total
 
 	doc.in_words = money_in_words(doc.grand_total, doc.currency)
+	doc.set_payment_schedule()
 
 def make_regional_gl_entries(gl_entries, doc):
 	country = frappe.get_cached_value('Company', doc.company, 'country')

erpnext/regional/report/gstr_1/gstr_1.py

@@ -118,7 +118,7 @@ class Gstr1Report(object):
 				row.append(invoice_details.get(fieldname))
 		taxable_value = 0
 
-		if invoice in self.cgst_igst_invoices:
+		if invoice in self.cgst_sgst_invoices:
 			division_factor = 2
 		else:
 			division_factor = 1
@@ -129,6 +129,8 @@ class Gstr1Report(object):
 					taxable_value += abs(net_amount)
 				elif not self.item_tax_rate.get(invoice):
 					taxable_value += abs(net_amount)
+				elif tax_rate:
+					taxable_value += abs(net_amount)
 
 		row += [tax_rate or 0, taxable_value]
 
@@ -227,7 +229,7 @@ class Gstr1Report(object):
 
 		self.items_based_on_tax_rate = {}
 		self.invoice_cess = frappe._dict()
-		self.cgst_igst_invoices = []
+		self.cgst_sgst_invoices = []
 
 		unidentified_gst_accounts = []
 		for parent, account, item_wise_tax_detail, tax_amount in self.tax_details:
@@ -251,8 +253,8 @@ class Gstr1Report(object):
 							tax_rate = tax_amounts[0]
 							if cgst_or_sgst:
 								tax_rate *= 2
-								if parent not in self.cgst_igst_invoices:
+								if parent not in self.cgst_sgst_invoices:
-									self.cgst_igst_invoices.append(parent)
+									self.cgst_sgst_invoices.append(parent)
 
 							rate_based_dict = self.items_based_on_tax_rate\
 								.setdefault(parent, {}).setdefault(tax_rate, [])

erpnext/regional/report/gstr_2/gstr_2.py

@@ -44,30 +44,30 @@ class Gstr2Report(Gstr1Report):
 		for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
 			invoice_details = self.invoices.get(inv)
 			for rate, items in items_based_on_rate.items():
-				if inv not in self.igst_invoices:
+				if rate:
-					rate = rate / 2
+					if inv not in self.igst_invoices:
-					row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, items)
+						rate = rate / 2
-					tax_amount = taxable_value * rate / 100
+						row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, items)
-					row += [0, tax_amount, tax_amount]
+						tax_amount = taxable_value * rate / 100
-				else:
+						row += [0, tax_amount, tax_amount]
-					row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, items)
+					else:
-					tax_amount = taxable_value * rate / 100
+						row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, items)
-					row += [tax_amount, 0, 0]
+						tax_amount = taxable_value * rate / 100
+						row += [tax_amount, 0, 0]
 
+					row += [
+						self.invoice_cess.get(inv),
+						invoice_details.get('eligibility_for_itc'),
+						invoice_details.get('itc_integrated_tax'),
+						invoice_details.get('itc_central_tax'),
+						invoice_details.get('itc_state_tax'),
+						invoice_details.get('itc_cess_amount')
+					]
+					if self.filters.get("type_of_business") ==  "CDNR":
+						row.append("Y" if invoice_details.posting_date <= date(2017, 7, 1) else "N")
+						row.append("C" if invoice_details.return_against else "R")
 
-				row += [
+					self.data.append(row)
-					self.invoice_cess.get(inv),
-					invoice_details.get('eligibility_for_itc'),
-					invoice_details.get('itc_integrated_tax'),
-					invoice_details.get('itc_central_tax'),
-					invoice_details.get('itc_state_tax'),
-					invoice_details.get('itc_cess_amount')
-				]
-				if self.filters.get("type_of_business") ==  "CDNR":
-					row.append("Y" if invoice_details.posting_date <= date(2017, 7, 1) else "N")
-					row.append("C" if invoice_details.return_against else "R")
-
-				self.data.append(row)
 
 	def get_igst_invoices(self):
 		self.igst_invoices = []
@@ -86,7 +86,7 @@ class Gstr2Report(Gstr1Report):
 					conditions += opts[1]
 
 		if self.filters.get("type_of_business") ==  "B2B":
-			conditions += "and ifnull(gst_category, '') != 'Overseas' and is_return != 1 "
+			conditions += "and ifnull(gst_category, '') in ('Registered Regular', 'Deemed Export', 'SEZ') and is_return != 1 "
 
 		elif self.filters.get("type_of_business") ==  "CDNR":
 			conditions += """ and is_return = 1 """