fix(ineligible itc): update GL's with valuation hook, refactor (#2206)

- Update valuation using regional override
- Using GST Details for calculating ineligible amount
- Modified Report

Depends On: frappe/erpnext#41842

Closes: #2193
Frappe Support: https://support.frappe.io/app/hd-ticket/15474

(cherry picked from commit f3133e3)

india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.py

@@ -120,24 +120,33 @@ def get_itc_reversal_entries(self):
         self.update_itc_reversal_from_bill_of_entry()
 
     def update_itc_reversal_from_purchase_invoice(self):
+        self.update_itc_reversal_for_purchase_us_17_4()
+        self.update_itc_reversal_for_purchase_due_to_pos()
+
+    def update_itc_reversal_for_purchase_due_to_pos(self):
         ineligible_credit = IneligibleITC(
             self.company, self.gst_details.get("gstin"), self.month_no, self.year
-        ).get_ineligible_itc_us_17_5_for_purchase(group_by="ineligibility_reason")
+        ).get_for_purchase(
+            "ITC restricted due to PoS rules", group_by="ineligibility_reason"
+        )
 
-        ineligible_credit_due_to_pos = IneligibleITC(
-            self.company, self.gst_details.get("gstin"), self.month_no, self.year
-        ).get_ineligible_itc_due_to_pos_for_purchase(group_by="ineligibility_reason")
+        self.process_ineligible_credit(ineligible_credit)
 
-        ineligible_credit.extend(ineligible_credit_due_to_pos)
+    def update_itc_reversal_for_purchase_us_17_4(self):
+        ineligible_credit = IneligibleITC(
+            self.company, self.gst_details.get("gstin"), self.month_no, self.year
+        ).get_for_purchase(
+            "Ineligible As Per Section 17(5)", group_by="ineligibility_reason"
+        )
 
-        return self.process_ineligible_credit(ineligible_credit)
+        self.process_ineligible_credit(ineligible_credit)
 
     def update_itc_reversal_from_bill_of_entry(self):
         ineligible_credit = IneligibleITC(
             self.company, self.gst_details.get("gstin"), self.month_no, self.year
         ).get_for_bill_of_entry()
 
-        return self.process_ineligible_credit(ineligible_credit)
+        self.process_ineligible_credit(ineligible_credit)
 
     def process_ineligible_credit(self, ineligible_credit):
         if not ineligible_credit:

india_compliance/gst_india/overrides/ineligible_itc.py

@@ -1,6 +1,8 @@
+from collections import defaultdict
+
 import frappe
 from frappe import _
-from frappe.utils import flt, get_link_to_form, rounded
+from frappe.utils import flt, get_link_to_form
 from erpnext.assets.doctype.asset.asset import (
     get_asset_account,
     is_cwip_accounting_enabled,
@@ -32,41 +34,27 @@ def update_valuation_rate(self):
         - Only updates if its a stock item or fixed asset
         - No updates for expense items
         """
-        self.doc._has_ineligible_itc_items = False
-        stock_items = self.doc.get_stock_items()
-
-        for item in self.doc.items:
-            if (
-                not self.is_eligibility_restricted_due_to_pos()
-                and not item.is_ineligible_for_itc
-            ):
-                continue
 
-            self.update_ineligible_taxes(item)
+        self.update_item_ineligibility()
 
-            if item._ineligible_tax_amount:
-                self.doc._has_ineligible_itc_items = True
+        if not self.doc.get("_has_ineligible_itc_items"):
+            return
 
-            if item.item_code in stock_items and self.is_perpetual:
-                item._is_stock_item = True
+        for item in self.doc.items:
+            if not item.get("_ineligible_tax_amount"):
+                continue
 
             if item.get("_is_stock_item") or item.get("is_fixed_asset"):
                 ineligible_tax_amount = item._ineligible_tax_amount
                 if self.doc.get("is_return"):
                     ineligible_tax_amount = -ineligible_tax_amount
 
-                # TODO: handle rounding off of gst amount from gst settings
                 self.update_item_valuation_rate(item, ineligible_tax_amount)
 
     def update_gl_entries(self, gl_entries):
         self.gl_entries = gl_entries
 
-        if (
-            frappe.flags.through_repost_accounting_ledger
-            or frappe.flags.through_repost_item_valuation
-        ):
-            self.doc.update_valuation_rate()
-            self.update_valuation_rate()
+        self.update_item_ineligibility()
 
         if not self.doc.get("_has_ineligible_itc_items"):
             return gl_entries
@@ -84,6 +72,34 @@ def update_gl_entries(self, gl_entries):
 
             self.update_item_gl_entries(item)
 
+    def update_item_ineligibility(self):
+        self.doc._has_ineligible_itc_items = False
+        stock_items = self.doc.get_stock_items()
+
+        self.tax_account_dict = {
+            row.gst_tax_type: row.account_head
+            for row in self.doc.taxes
+            if row.gst_tax_type
+        }
+
+        if not self.tax_account_dict:
+            return
+
+        for item in self.doc.items:
+            if (
+                not self.is_eligibility_restricted_due_to_pos()
+                and not item.is_ineligible_for_itc
+            ):
+                continue
+
+            self.update_ineligible_taxes(item)
+
+            if item._ineligible_tax_amount:
+                self.doc._has_ineligible_itc_items = True
+
+            if item.item_code in stock_items and self.is_perpetual:
+                item._is_stock_item = True
+
     def update_item_gl_entries(self, item):
         return
 
@@ -272,39 +288,25 @@ def update_ineligible_taxes(self, item):
             "Input SGST - FC": 50,
         }
         """
-        ineligible_taxes = frappe._dict()
+        ineligible_taxes = defaultdict(float)
+        ineligible_tax_amount = 0
 
-        for tax in self.doc.taxes:
-            if tax.gst_tax_type not in GST_TAX_TYPES:
+        for tax_type in GST_TAX_TYPES:
+            tax_amount = abs(flt(item.get(f"{tax_type}_amount")))
+            tax_account = self.tax_account_dict.get(tax_type)
+
+            if not tax_amount:
                 continue
 
-            ineligible_taxes[tax.account_head] = self.get_item_tax_amount(item, tax)
+            ineligible_taxes[tax_account] += tax_amount
+            ineligible_tax_amount += tax_amount
 
         item._ineligible_taxes = ineligible_taxes
-        item._ineligible_tax_amount = sum(ineligible_taxes.values())
+        item._ineligible_tax_amount = ineligible_tax_amount
 
     def update_item_valuation_rate(self, item, ineligible_tax_amount):
         item.valuation_rate += flt(ineligible_tax_amount / item.stock_qty, 2)
 
-    def get_item_tax_amount(self, item, tax):
-        """
-        Returns proportionate item tax amount for each tax component
-        """
-        tax_rate = rounded(
-            frappe.parse_json(tax.item_wise_tax_detail).get(
-                item.item_code or item.item_name
-            )[0],
-            3,
-        )
-
-        tax_amount = (
-            tax_rate * item.qty
-            if tax.charge_type == "On Item Quantity"
-            else tax_rate * item.taxable_value / 100
-        )
-
-        return abs(tax_amount)
-
     def is_debit_entry_required(self, item):
         return True
 
@@ -416,16 +418,6 @@ def update_valuation_rate(self):
 
         super().update_valuation_rate()
 
-    def get_item_tax_amount(self, item, tax):
-        tax_rate = frappe.parse_json(tax.item_wise_tax_rates).get(item.name)
-        if tax_rate is None:
-            return 0
-
-        tax_rate = rounded(tax_rate, 3)
-        tax_amount = tax_rate * item.taxable_value / 100
-
-        return abs(tax_amount)
-
     def update_item_valuation_rate(self, item, ineligible_tax_amount):
         item.valuation_rate = ineligible_tax_amount
 

india_compliance/gst_india/overrides/purchase_receipt.py

@@ -24,17 +24,14 @@ def onload(doc, method=None):
     if ignore_gst_validations(doc, throw=False):
         return
 
-    doc.flags.ignore_mandatory = True
     if (
         validate_mandatory_fields(
-            doc, ("company_gstin", "place_of_supply", "gst_category")
+            doc, ("company_gstin", "place_of_supply", "gst_category"), throw=False
         )
         is False
     ):
         return
 
-    doc.flags.ignore_mandatory = False
-
     set_ineligibility_reason(doc, show_alert=False)
 
 

india_compliance/gst_india/overrides/test_ineligible_itc.py

@@ -518,6 +518,7 @@ def test_purchase_returns_with_update_stock(self):
 
         doc = create_transaction(**transaction_details)
         doc = make_return_doc("Purchase Invoice", doc.name)
+        doc.save()
         doc.submit()
 
         self.assertGLEntry(

india_compliance/gst_india/overrides/transaction.py

@@ -210,7 +210,7 @@ def is_indian_registered_company(doc):
     return True
 
 
-def validate_mandatory_fields(doc, fields, error_message=None):
+def validate_mandatory_fields(doc, fields, error_message=None, throw=True):
     if isinstance(fields, str):
         fields = (fields,)
 
@@ -224,6 +224,9 @@ def validate_mandatory_fields(doc, fields, error_message=None):
         if doc.flags.ignore_mandatory:
             return False
 
+        if not throw:
+            return False
+
         frappe.throw(
             error_message.format(bold(_(doc.meta.get_label(field)))),
             title=_("Missing Required Field"),