fix: allow reclaim of itc through journal entry

(cherry picked from commit d28ac00)
resilient-tech · Mar 3, 2025 · 468bb11 · 468bb11
1 parent 4c69937
commit 468bb11
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Showing 4 changed files with 42 additions and 23 deletions.
diff --git a/india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.html b/india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.html
@@ -256,7 +256,7 @@ <h5>4. &nbsp {{__("Eligible ITC")}}</h5>
 				<td></td>
 			</tr>
 			<tr>
-				<td>&nbsp (1) {{__("As per rules 42 & 43 of CGST Rules and section 17(5)")}}</td>
+				<td>&nbsp (1) {{__("As per rules 38,42 & 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>
@@ -270,14 +270,14 @@ <h5>4. &nbsp {{__("Eligible ITC")}}</h5>
 				<td class="right">{{ flt(data.itc_elg.itc_rev[1].csamt, 2) }}</td>
 			</tr>
 			<tr>
-				<td><b>(C) {{__("Net ITC Available(A) - (B)")}}</b></td>
+				<td><b>(C) {{__("Net ITC Available (A) - (B)")}}</b></td>
 				<td class="right">{{ flt(data.itc_elg.itc_net.iamt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_net.camt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_net.samt, 2) }}</td>
 				<td class="right">{{ flt(data.itc_elg.itc_net.csamt, 2) }}</td>
 			</tr>
 			<tr>
-				<td><b>(D) {{__("Ineligible ITC")}}</b></td>
+				<td><b>(D) {{__("Other Details")}}</b></td>
 				<td></td>
 				<td></td>
 				<td></td>
@@ -311,7 +311,7 @@ <h5>5. &nbsp&nbsp {{__("Values of exempt, nil rated and non-GST inward supplies"
 	</thead>
 	<tbody>
 		<tr>
-			<td>{{__("From a supplier under composition scheme, Exempt and Nil rated")}}</td>
+			<td>{{__("From a supplier under composition scheme, Exempt and Nil rated supply")}}</td>
 			<td class="right">{{ flt(data.inward_sup.isup_details[0].inter, 2) }}</td>
 			<td class="right">{{ flt(data.inward_sup.isup_details[0].intra, 2) }}</td>
 		</tr>

diff --git a/india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.py b/india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.py
@@ -20,6 +20,13 @@
 from india_compliance.gst_india.utils import get_period
 
 VALUES_TO_UPDATE = ["iamt", "camt", "samt", "csamt"]
+GST_TAX_TYPE_MAP = {
+    "sgst": "samt",
+    "cgst": "camt",
+    "igst": "iamt",
+    "cess": "csamt",
+    "cess_non_advol": "csamt",
+}
 
 
 class GSTR3BReport(Document):
@@ -58,6 +65,7 @@ def get_data(self):
             inward_nil_exempt = self.get_inward_nil_exempt(
                 self.gst_details.get("gst_state")
             )
+            self.set_reclaim_of_itc_reversal()
             self.set_inward_nil_exempt(inward_nil_exempt)
 
             self.set_reverse_charge_supply_through_ecomm_operators()
@@ -207,24 +215,18 @@ def update_itc_reversal_from_journal_entry(self):
         ).run(as_dict=True)
 
         net_itc = self.report_dict["itc_elg"]["itc_net"]
-        gst_tax_type_to_key_map = {
-            "sgst": "samt",
-            "cgst": "camt",
-            "igst": "iamt",
-            "cess": "csamt",
-            "cess_non_advol": "csamt",
-        }
 
         for entry in reversal_entries:
             if entry.ineligibility_reason == "As per rules 42 & 43 of CGST Rules":
                 index = 0
             else:
                 index = 1
 
-            tax_amount_key = gst_tax_type_to_key_map.get(entry.gst_tax_type)
+            tax_amount_key = GST_TAX_TYPE_MAP.get(entry.gst_tax_type)
             self.report_dict["itc_elg"]["itc_rev"][index][
                 tax_amount_key
             ] += entry.amount
+
             net_itc[tax_amount_key] -= entry.amount
 
     def get_itc_details(self):
@@ -304,6 +306,30 @@ def _get_tax_amount(account_type):
         itc_details["Import Of Goods"]["iamt"] += igst
         itc_details["Import Of Goods"]["csamt"] += cess
 
+    def set_reclaim_of_itc_reversal(self):
+        journal_entry = frappe.qb.DocType("Journal Entry")
+        journal_entry_account = frappe.qb.DocType("Journal Entry Account")
+
+        reclaimed_entries = (
+            frappe.qb.from_(journal_entry)
+            .join(journal_entry_account)
+            .on(journal_entry_account.parent == journal_entry.name)
+            .select(
+                journal_entry_account.gst_tax_type,
+                Sum(journal_entry_account.debit_in_account_currency).as_("amount"),
+            )
+            .where(journal_entry.voucher_type == "Reclaim of ITC Reversal")
+            .where(IfNull(journal_entry_account.gst_tax_type, "") != "")
+            .groupby(journal_entry_account.gst_tax_type)
+        )
+        reclaimed_entries = self.get_query_with_conditions(
+            journal_entry, reclaimed_entries, party_gstin=""
+        ).run(as_dict=True)
+
+        for entry in reclaimed_entries:
+            tax_amount_key = GST_TAX_TYPE_MAP.get(entry.gst_tax_type)
+            self.report_dict["itc_elg"]["itc_inelg"][0][tax_amount_key] += entry.amount
+
     def get_inward_nil_exempt(self, state):
         inward_nil_exempt = frappe.db.sql(
             """
@@ -393,13 +419,6 @@ def get_invoice_item_wise_tax_details(self, doctype):
     def set_item_wise_tax_details(self, docs):
         self.invoice_item_wise_tax_details = {}
         item_wise_details = {}
-        gst_tax_type_map = {
-            "cgst": "camt",
-            "sgst": "samt",
-            "igst": "iamt",
-            "cess": "csamt",
-            "cess_non_advol": "csamt",
-        }
 
         item_defaults = frappe._dict(
             {
@@ -435,7 +454,7 @@ def set_item_wise_tax_details(self, docs):
 
             # Process tax details
             for tax in details["taxes"]:
-                gst_tax_type = gst_tax_type_map.get(tax.gst_tax_type)
+                gst_tax_type = GST_TAX_TYPE_MAP.get(tax.gst_tax_type)
 
                 if not gst_tax_type:
                     continue
@@ -562,7 +581,7 @@ def get_outward_tax_details(self, doctype):
     def get_reverse_charge_invoice_condition(self, doctype):
         condition = ""
         if doctype == "Sales Invoice" and self.reverse_charge_invoices:
-            condition = f""" and parent not in ({', '.join([f'"{invoice}"' for invoice in self.reverse_charge_invoices])})"""
+            condition = f""" and parent not in ({", ".join([f'"{invoice}"' for invoice in self.reverse_charge_invoices])})"""
 
         return condition
 

diff --git a/india_compliance/gst_india/setup/property_setters.py b/india_compliance/gst_india/setup/property_setters.py
@@ -6,7 +6,7 @@ def get_property_setters(*, include_defaults=False):
         get_options_property_setter(
             "Journal Entry",
             "voucher_type",
-            ["Reversal Of ITC"],
+            ["Reversal Of ITC", "Reclaim of ITC Reversal"],
             prepend=False,
         ),
         get_options_property_setter(

diff --git a/india_compliance/patches.txt b/india_compliance/patches.txt
@@ -5,7 +5,7 @@ india_compliance.patches.v15.remove_duplicate_web_template
 [post_model_sync]
 india_compliance.patches.v14.set_default_for_overridden_accounts_setting
 execute:from india_compliance.gst_india.setup import create_custom_fields; create_custom_fields() #62
-execute:from india_compliance.gst_india.setup import create_property_setters; create_property_setters() #10
+execute:from india_compliance.gst_india.setup import create_property_setters; create_property_setters() #11
 execute:from india_compliance.income_tax_india.setup import create_custom_fields; create_custom_fields() #2
 india_compliance.patches.post_install.remove_old_fields #2
 india_compliance.patches.post_install.set_gst_tax_type