feat: build automations for ineligible ITC

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/gstr_3b_report/gstr_3b_report.py

@@ -93,23 +93,23 @@ def set_itc_details(self, itc_details):
     def get_itc_reversal_entries(self):
         reversal_entries = frappe.db.sql(
             """
-            SELECT ja.account, j.reversal_type, sum(credit_in_account_currency) as amount
+            SELECT ja.account, j.ineligibility_reason, sum(credit_in_account_currency) as amount
             FROM `tabJournal Entry` j, `tabJournal Entry Account` ja
             where j.docstatus = 1
             and j.is_opening = 'No'
             and ja.parent = j.name
             and j.voucher_type = 'Reversal Of ITC'
             and month(j.posting_date) = %s and year(j.posting_date) = %s
             and j.company = %s and j.company_gstin = %s
-            GROUP BY ja.account, j.reversal_type""",
+            GROUP BY ja.account, j.ineligibility_reason""",
             (self.month_no, self.year, self.company, self.gst_details.get("gstin")),
             as_dict=1,
         )
 
         net_itc = self.report_dict["itc_elg"]["itc_net"]
 
         for entry in reversal_entries:
-            if entry.reversal_type == "As per rules 42 & 43 of CGST Rules":
+            if entry.ineligibility_reason == "As per rules 42 & 43 of CGST Rules":
                 index = 0
             else:
                 index = 1
@@ -124,7 +124,7 @@ def get_itc_reversal_entries(self):
     def get_itc_details(self):
         itc_amounts = frappe.db.sql(
             """
-            SELECT eligibility_for_itc, sum(itc_integrated_tax) as itc_integrated_tax,
+            SELECT itc_classification, sum(itc_integrated_tax) as itc_integrated_tax,
             sum(itc_central_tax) as itc_central_tax,
             sum(itc_state_tax) as itc_state_tax,
             sum(itc_cess_amount) as itc_cess_amount
@@ -133,7 +133,7 @@ def get_itc_details(self):
             and is_opening = 'No'
             and month(posting_date) = %s and year(posting_date) = %s and company = %s
             and company_gstin = %s
-            GROUP BY eligibility_for_itc
+            GROUP BY itc_classification
         """,
             (self.month_no, self.year, self.company, self.gst_details.get("gstin")),
             as_dict=1,
@@ -142,7 +142,7 @@ def get_itc_details(self):
         itc_details = {}
         for d in itc_amounts:
             itc_details.setdefault(
-                d.eligibility_for_itc,
+                d.itc_classification,
                 {
                     "iamt": d.itc_integrated_tax,
                     "camt": d.itc_central_tax,

india_compliance/gst_india/overrides/company.py

@@ -28,6 +28,7 @@ def make_company_fixtures(doc, method=None):
 def create_company_fixtures(company):
     make_default_tax_templates(company)
     make_default_customs_accounts(company)
+    make_default_gst_expense_accounts(company)
 
 
 def make_default_customs_accounts(company):
@@ -46,6 +47,15 @@ def make_default_customs_accounts(company):
     )
 
 
+def make_default_gst_expense_accounts(company):
+    create_default_company_account(
+        company,
+        account_name="GST Expense",
+        parent="Indirect Expenses",
+        default_fieldname="default_gst_expense_account",
+    )
+
+
 @frappe.whitelist()
 def make_default_tax_templates(company: str):
     frappe.has_permission("Company", ptype="write", doc=company, throw=True)