feat: accounting automations for ineligible ITC (#1168)

india_compliance/gst_india/constants/custom_fields.py

@@ -67,6 +67,13 @@
             "options": "Account",
             "insert_after": "default_finance_book",
         },
+        {
+            "fieldname": "default_gst_expense_account",
+            "label": "Default GST Expense Account",
+            "fieldtype": "Link",
+            "options": "Account",
+            "insert_after": "default_customs_expense_account",
+        },
     ],
     ("Customer", "Supplier"): party_fields,
     # Purchase Fields
@@ -308,6 +315,7 @@
         "Sales Invoice Item",
         "POS Invoice Item",
         "Purchase Invoice Item",
+        "Purchase Receipt Item",
     ): [
         {
             "fieldname": "taxable_value",
@@ -320,6 +328,22 @@
             "no_copy": 1,
         },
     ],
+    (
+        "Supplier Quotation Item",
+        "Purchase Order Item",
+        "Purchase Receipt Item",
+        "Purchase Invoice Item",
+    ): [
+        {
+            "fieldname": "is_ineligible_for_itc",
+            "label": "Is Ineligible for Input Tax Credit",
+            "fieldtype": "Check",
+            "fetch_from": "item_code.is_ineligible_for_itc",
+            "insert_after": "is_nil_exempt",
+            "fetch_if_empty": 1,
+            "print_hide": 1,
+        },
+    ],
     "Sales Invoice": [
         {
             "fieldname": "port_address",
@@ -377,24 +401,34 @@
             "collapsible": 1,
         },
         {
-            "fieldname": "eligibility_for_itc",
-            "label": "Eligibility For ITC",
+            "fieldname": "itc_classification",
+            "label": "ITC Classification",
             "fieldtype": "Select",
             "insert_after": "gst_section",
             "print_hide": 1,
             "options": (
                 "Input Service Distributor\nImport Of Service\nImport Of"
-                " Goods\nITC on Reverse Charge\nIneligible As Per Section"
-                " 17(5)\nIneligible Others\nAll Other ITC"
+                " Goods\nITC on Reverse Charge\nAll Other ITC"
             ),
             "default": "All Other ITC",
             "translatable": 0,
         },
+        {
+            "fieldname": "ineligibility_reason",
+            "label": "Reason for Ineligibility",
+            "fieldtype": "Select",
+            "insert_after": "itc_classification",
+            "options": (
+                "\nIneligible As Per Section 17(5)\nITC restricted due to PoS rules"
+            ),
+            "read_only": 1,
+            "print_hide": 1,
+        },
         {
             "fieldname": "reconciliation_status",
             "label": "Reconciliation Status",
             "fieldtype": "Select",
-            "insert_after": "eligibility_for_itc",
+            "insert_after": "ineligibility_reason",
             "print_hide": 1,
             "options": ("\nNot Applicable\nReconciled\nUnreconciled\nIgnored"),
             "no_copy": 1,
@@ -407,26 +441,29 @@
         },
         {
             "fieldname": "itc_integrated_tax",
-            "label": "Availed ITC Integrated Tax",
+            "label": "Integrated Tax",
             "fieldtype": "Currency",
             "insert_after": "gst_col_break",
             "options": "Company:company:default_currency",
+            "read_only": 1,
             "print_hide": 1,
         },
         {
             "fieldname": "itc_central_tax",
-            "label": "Availed ITC Central Tax",
+            "label": "Central Tax",
             "fieldtype": "Currency",
             "insert_after": "itc_integrated_tax",
             "options": "Company:company:default_currency",
+            "read_only": 1,
             "print_hide": 1,
         },
         {
             "fieldname": "itc_state_tax",
-            "label": "Availed ITC State/UT Tax",
+            "label": "State/UT Tax",
             "fieldtype": "Currency",
             "insert_after": "itc_central_tax",
             "options": "Company:company:default_currency",
+            "read_only": 1,
             "print_hide": 1,
         },
         {
@@ -435,6 +472,7 @@
             "fieldtype": "Currency",
             "insert_after": "itc_state_tax",
             "options": "Company:company:default_currency",
+            "read_only": 1,
             "print_hide": 1,
         },
     ],
@@ -584,7 +622,7 @@
     ],
     "Journal Entry": [
         {
-            "fieldname": "reversal_type",
+            "fieldname": "ineligibility_reason",
             "label": "Reversal Type",
             "fieldtype": "Select",
             "insert_after": "voucher_type",
@@ -647,6 +685,12 @@
             "fieldtype": "Check",
             "insert_after": "is_nil_exempt",
         },
+        {
+            "fieldname": "is_ineligible_for_itc",
+            "label": "Is Ineligible for Input Tax Credit",
+            "fieldtype": "Check",
+            "insert_after": "item_tax_section_break",
+        },
     ],
 }
 

india_compliance/gst_india/doctype/bill_of_entry/bill_of_entry.js

@@ -26,7 +26,14 @@ frappe.ui.form.on("Bill of Entry", {
             );
         }
 
-        if (frm.doc.docstatus === 1 && frm.doc.total_customs_duty > 0) {
+        const has_ineligible_items = frm.doc.items.some(
+            item => item.is_ineligible_for_itc
+        );
+
+        if (
+            (frm.doc.docstatus === 1 && frm.doc.total_customs_duty > 0) ||
+            has_ineligible_items
+        ) {
             frm.add_custom_button(
                 __("Landed Cost Voucher"),
                 () => {

india_compliance/gst_india/doctype/bill_of_entry/bill_of_entry.py

@@ -9,10 +9,15 @@
 from frappe.model.mapper import get_mapped_doc
 from frappe.utils import today
 import erpnext
-from erpnext.accounts.general_ledger import make_gl_entries
+from erpnext.accounts.general_ledger import make_gl_entries, make_reverse_gl_entries
 from erpnext.controllers.accounts_controller import AccountsController
 from erpnext.controllers.taxes_and_totals import get_round_off_applicable_accounts
 
+from india_compliance.gst_india.overrides.ineligible_itc import (
+    update_landed_cost_voucher_for_gst_expense,
+    update_regional_gl_entries,
+    update_valuation_rate,
+)
 from india_compliance.gst_india.utils import get_gst_accounts_by_type
 
 
@@ -45,13 +50,16 @@ def validate(self):
         self.validate_purchase_invoice()
         self.validate_taxes()
         self.reconciliation_status = "Unreconciled"
+        update_valuation_rate(self)
 
     def on_submit(self):
-        make_gl_entries(self.get_gl_entries())
+        gl_entries = self.get_gl_entries()
+        update_regional_gl_entries(gl_entries, self)
+        make_gl_entries(gl_entries)
 
     def on_cancel(self):
         self.ignore_linked_doctypes = ("GL Entry",)
-        make_gl_entries(self.get_gl_entries(), cancel=True)
+        make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
 
     # Code adapted from AccountsController.on_trash
     def on_trash(self):
@@ -305,6 +313,32 @@ def get_rows_to_update(self, item_name=None, tax_name=None):
 
         return items, taxes
 
+    def get_stock_items(self):
+        stock_items = []
+        item_codes = list(set(item.item_code for item in self.get("items")))
+        if item_codes:
+            stock_items = frappe.db.get_values(
+                "Item",
+                {"name": ["in", item_codes], "is_stock_item": 1},
+                pluck="name",
+                cache=True,
+            )
+
+        return stock_items
+
+    def get_asset_items(self):
+        asset_items = []
+        item_codes = list(set(item.item_code for item in self.get("items")))
+        if item_codes:
+            asset_items = frappe.db.get_values(
+                "Item",
+                {"name": ["in", item_codes], "is_fixed_asset": 1},
+                pluck="name",
+                cache=True,
+            )
+
+        return asset_items
+
 
 @frappe.whitelist()
 def make_bill_of_entry(source_name, target_doc=None):
@@ -454,6 +488,7 @@ def set_missing_values(source, target):
         for item in target.items:
             item.applicable_charges = items[item.purchase_receipt_item].customs_duty
             total_customs_duty += item.applicable_charges
+            item.boe_detail = items[item.purchase_receipt_item].boe_detail
 
         # add taxes
         target.append(
@@ -473,6 +508,8 @@ def set_missing_values(source, target):
                 )
             )
 
+        update_landed_cost_voucher_for_gst_expense(source, target)
+
     doc = get_mapped_doc(
         "Bill of Entry",
         source_name,
@@ -503,6 +540,7 @@ def get_items_for_landed_cost_voucher(boe):
     """
     pi = frappe.get_doc("Purchase Invoice", boe.purchase_invoice)
     item_customs_map = {item.pi_detail: item.customs_duty for item in boe.items}
+    item_name_map = {item.pi_detail: item.name for item in boe.items}
 
     def _item_dict(items):
         return frappe._dict({item.name: item for item in items})
@@ -512,6 +550,7 @@ def _item_dict(items):
         pi_items = [pi_item.as_dict() for pi_item in pi.items]
         for pi_item in pi_items:
             pi_item.customs_duty = item_customs_map.get(pi_item.name)
+            pi_item.boe_detail = item_name_map.get(pi_item.name)
 
         return _item_dict(pi_items)
 
@@ -526,6 +565,7 @@ def _item_dict(items):
 
         for pr_item in pr_items:
             pr_item.customs_duty = item_customs_map.get(pr_pi_map.get(pr_item.name))
+            pr_item.boe_detail = item_name_map.get(pr_pi_map.get(pr_item.name))
 
         return _item_dict(pr_items)
 
@@ -542,5 +582,6 @@ def _item_dict(items):
         customs_duty_for_item = item_customs_map.get(pr_item.purchase_invoice_item)
         total_qty = item_qty_map.get(pr_item.purchase_invoice_item)
         pr_item.customs_duty = customs_duty_for_item * pr_item.qty / total_qty
+        pr_item.boe_detail = item_name_map.get(pr_item.purchase_invoice_item)
 
     return _item_dict(pr_items)

india_compliance/gst_india/doctype/bill_of_entry_item/bill_of_entry_item.json

@@ -17,6 +17,7 @@
   "column_break_ifxl",
   "taxable_value",
   "item_tax_template",
+  "is_ineligible_for_itc",
   "accounting_dimensions_section",
   "cost_center",
   "dimension_col_break",
@@ -106,12 +107,21 @@
    "fieldtype": "Link",
    "label": "Project",
    "options": "Project"
+  },
+  {
+   "default": "0",
+   "fetch_from": "item_code.is_ineligible_for_itc",
+   "fetch_if_empty": 1,
+   "fieldname": "is_ineligible_for_itc",
+   "fieldtype": "Check",
+   "label": "Is Ineligible for Input Tax Credit",
+   "print_hide": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2023-03-13 14:26:53.580618",
+ "modified": "2023-10-20 12:24:27.373448",
  "modified_by": "Administrator",
  "module": "GST India",
  "name": "Bill of Entry Item",

india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.html

@@ -221,7 +221,7 @@ <h5>4. &nbsp {{__("Eligible ITC")}}</h5>
 				<td></td>
 			</tr>
 			<tr>
-				<td>&nbsp (1) {{__("As per rules 42 & 43 of CGST Rules")}}</td>
+				<td>&nbsp (1) {{__("As per rules 42 & 43 of CGST Rules and section 17(5)")}}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_rev[0].iamt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_rev[0].camt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_rev[0].samt, 2) }}</td>
@@ -249,14 +249,14 @@ <h5>4. &nbsp {{__("Eligible ITC")}}</h5>
 				<td></td>
 			</tr>
 			<tr>
-				<td>&nbsp (1) {{__("As per section 17(5)")}}</td>
+				<td>&nbsp (1) {{__("ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period")}}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[0].iamt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[0].camt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[0].samt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[0].csamt, 2) }}</td>
 			</tr>
 			<tr>
-				<td>&nbsp (2) {{__("Others")}}</td>
+				<td>&nbsp (2) {{__("Ineligible ITC under section 16(4) & ITC restricted due to PoS rules")}}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[1].iamt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[1].camt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_inelg[1].samt, 2) }}</td>