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feat: RCM for Sales Transaction (#2063)
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* fix: rename "Reverse Charge" to "Purchase Reverse Charge"

* fix: new gst account type "Sales Reverse Charge"

* fix: modify test casess

* fix: use both rcm accounts in item tax template validation

* refactor: validate gst accounts and rcm validation

* fix: changes as per review

* fix: test case and get_applicable_gst_accounts

* fix: patch updated to use database value

* fix: e-Invoice and e-Waybill trials for rcm

* fix: changes as per review

* fix: refactor

* fix: resolve conflicts and refactor gst account validation

* fix: correct field name

* fix: validate rcm transaction

* fix: better validation for tax rate in item tax template

---------

Co-authored-by: Smit Vora <smitvora203@gmail.com>
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@ljain112 @vorasmit
ljain112 and vorasmit committed Jul 2, 2024
1 parent 795370e commit 7458c97
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Showing 21 changed files with 602 additions and 215 deletions.
9 changes: 6 additions & 3 deletions india_compliance/gst_india/client_scripts/item_tax_template.js
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Original file line number Diff line number Diff line change
Expand Up @@ -50,13 +50,16 @@ async function fetch_and_update_missing_gst_accounts(frm) {
}

async function get_tax_rate_for_account(frm, account) {
const gst_rate = frm.doc.gst_rate;
let gst_rate = frm.doc.gst_rate;
if (!gst_rate) return 0;

const gst_accounts = await get_gst_accounts(frm);
if (!gst_accounts) return null;

const [_, intra_state_accounts, inter_state_accounts] = gst_accounts;
const [_, intra_state_accounts, inter_state_accounts, negative_rate_accounts] =
gst_accounts;

if (negative_rate_accounts.includes(account)) gst_rate = gst_rate * -1;

if (intra_state_accounts.includes(account)) return gst_rate / 2;
else if (inter_state_accounts.includes(account)) return gst_rate;
Expand All @@ -83,7 +86,7 @@ async function get_gst_accounts(frm) {
if (!frm._company_gst_accounts?.[company]) {
frm._company_gst_accounts = frm._company_gst_accounts || {};
const { message } = await frappe.call({
method: "india_compliance.gst_india.overrides.transaction.get_valid_gst_accounts",
method: "india_compliance.gst_india.overrides.item_tax_template.get_valid_gst_accounts",
args: { company: company },
});

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186 changes: 186 additions & 0 deletions india_compliance/gst_india/data/tax_defaults.json
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Original file line number Diff line number Diff line change
Expand Up @@ -54,6 +54,24 @@
"tax_rate": 18.0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": -9.0
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": -9.0
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": -18.0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -118,6 +136,24 @@
"tax_rate": 5.0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": -2.5
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": -2.5
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": -5.0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -182,6 +218,24 @@
"tax_rate": 12.0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": -6.0
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": -6.0
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": -12.0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -246,6 +300,24 @@
"tax_rate": 28.0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": -14.0
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": -14.0
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": -28.0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -310,6 +382,24 @@
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -374,6 +464,24 @@
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -438,6 +546,24 @@
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax SGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax CGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Output Tax IGST RCM",
"tax_rate": 0
}
},
{
"tax_type": {
"account_name": "Input Tax SGST",
Expand Down Expand Up @@ -516,6 +642,66 @@
}
],
"tax_category": "Out-State"
},
{
"title": "Output GST RCM In-state",
"taxes": [
{
"account_head": {
"account_name": "Output Tax SGST",
"tax_rate": 9.0,
"account_type": "Tax"
},
"description": "SGST"
},
{
"account_head": {
"account_name": "Output Tax CGST",
"tax_rate": 9.0,
"account_type": "Tax"
},
"description": "CGST"
},
{
"account_head": {
"account_name": "Output Tax SGST RCM",
"tax_rate": -9.0,
"account_type": "Tax"
},
"description": "SGST RCM"
},
{
"account_head": {
"account_name": "Output Tax CGST RCM",
"tax_rate": -9.0,
"account_type": "Tax"
},
"description": "CGST RCM"
}
],
"tax_category": "Reverse Charge In-State"
},
{
"title": "Output GST RCM Out-state",
"taxes": [
{
"account_head": {
"account_name": "Output Tax IGST",
"tax_rate": 18.0,
"account_type": "Tax"
},
"description": "IGST"
},
{
"account_head": {
"account_name": "Output Tax IGST RCM",
"tax_rate": -18.0,
"account_type": "Tax"
},
"description": "IGST RCM"
}
],
"tax_category": "Reverse Charge Out-State"
}
],
"purchase_tax_templates": [
Expand Down
4 changes: 2 additions & 2 deletions india_compliance/gst_india/doctype/bill_of_entry/bill_of_entry.py
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Original file line number Diff line number Diff line change
Expand Up @@ -20,10 +20,10 @@
update_valuation_rate,
)
from india_compliance.gst_india.overrides.transaction import (
GSTAccounts,
ItemGSTDetails,
ItemGSTTreatment,
set_gst_tax_type,
validate_charge_type_for_cess_non_advol_accounts,
)
from india_compliance.gst_india.utils import get_gst_accounts_by_type

Expand Down Expand Up @@ -289,7 +289,7 @@ def validate_taxes(self):
).format(tax.idx)
)

validate_charge_type_for_cess_non_advol_accounts(tax)
GSTAccounts.validate_charge_type_for_cess_non_advol_accounts(tax)

if tax.charge_type != "Actual":
continue
Expand Down
2 changes: 1 addition & 1 deletion india_compliance/gst_india/doctype/gst_account/gst_account.json
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Original file line number Diff line number Diff line change
Expand Up @@ -68,7 +68,7 @@
"fieldtype": "Select",
"in_list_view": 1,
"label": "Account Type",
"options": "Input\nOutput\nReverse Charge",
"options": "Input\nOutput\nPurchase Reverse Charge\nSales Reverse Charge",
"reqd": 1
}
],
Expand Down
2 changes: 1 addition & 1 deletion india_compliance/gst_india/doctype/gst_settings/test_gst_settings.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -38,7 +38,7 @@ def test_validate_duplicate_account_type_for_each_company(self):
for row in doc.gst_accounts:
if (
row.company == "_Test Indian Registered Company"
and row.account_type == "Reverse Charge"
and row.account_type == "Purchase Reverse Charge"
):
row.account_type = "Output"
self.assertRaisesRegex(
Expand Down
30 changes: 25 additions & 5 deletions india_compliance/gst_india/overrides/company.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -90,7 +90,7 @@ def modify_tax_defaults(default_taxes, gst_rate):
for row in tax.get("taxes"):
rate = (
gst_rate
if row["account_head"]["tax_rate"] == 18
if abs(row["account_head"]["tax_rate"]) == 18
else flt(gst_rate / 2, 3)
)

Expand All @@ -103,7 +103,16 @@ def update_gst_settings(company):
# Will only add default GST accounts if present
input_account_names = ["Input Tax CGST", "Input Tax SGST", "Input Tax IGST"]
output_account_names = ["Output Tax CGST", "Output Tax SGST", "Output Tax IGST"]
rcm_accounts = ["Input Tax CGST RCM", "Input Tax SGST RCM", "Input Tax IGST RCM"]
purchase_rcm_accounts = [
"Input Tax CGST RCM",
"Input Tax SGST RCM",
"Input Tax IGST RCM",
]
sales_rcm_accounts = [
"Output Tax CGST RCM",
"Output Tax SGST RCM",
"Output Tax IGST RCM",
]
gst_settings = frappe.get_single("GST Settings")
existing_account_list = []

Expand All @@ -118,7 +127,10 @@ def update_gst_settings(company):
"company": company,
"account_name": (
"in",
input_account_names + output_account_names + rcm_accounts,
input_account_names
+ output_account_names
+ purchase_rcm_accounts
+ sales_rcm_accounts,
),
},
["account_name", "name"],
Expand All @@ -144,11 +156,19 @@ def update_gst_settings(company):
)
add_accounts_in_gst_settings(
company,
rcm_accounts,
purchase_rcm_accounts,
gst_accounts,
existing_account_list,
gst_settings,
"Purchase Reverse Charge",
)
add_accounts_in_gst_settings(
company,
sales_rcm_accounts,
gst_accounts,
existing_account_list,
gst_settings,
"Reverse Charge",
"Sales Reverse Charge",
)

# Ignore mandatory during install, some values may not be set by post install patch
Expand Down
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