fix(India): NIL Rated, Exempted and non gst invoices in GSTR-1 report
diff --git a/erpnext/regional/report/gstr_1/gstr_1.js b/erpnext/regional/report/gstr_1/gstr_1.js
index ef2bdb6..4b98978 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.js
+++ b/erpnext/regional/report/gstr_1/gstr_1.js
@@ -53,7 +53,8 @@
{ "value": "CDNR-REG", "label": __("Credit/Debit Notes (Registered) - 9B") },
{ "value": "CDNR-UNREG", "label": __("Credit/Debit Notes (Unregistered) - 9B") },
{ "value": "EXPORT", "label": __("Export Invoice - 6A") },
- { "value": "Advances", "label": __("Tax Liability (Advances Received) - 11A(1), 11A(2)") }
+ { "value": "Advances", "label": __("Tax Liability (Advances Received) - 11A(1), 11A(2)") },
+ { "value": "NIL Rated", "label": __("NIL RATED/EXEMPTED Invoices") }
],
"default": "B2B"
}
diff --git a/erpnext/regional/report/gstr_1/gstr_1.py b/erpnext/regional/report/gstr_1/gstr_1.py
index 11b684d..5944683 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.py
+++ b/erpnext/regional/report/gstr_1/gstr_1.py
@@ -41,6 +41,7 @@
shipping_bill_number,
shipping_bill_date,
reason_for_issuing_document
+ company_gstin
"""
def run(self):
@@ -62,6 +63,8 @@
self.get_b2c_data()
elif self.filters.get("type_of_business") == "Advances":
self.get_advance_data()
+ elif self.filters.get("type_of_business") == "NIL Rated":
+ self.get_nil_rated_invoices()
elif self.invoices:
for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
invoice_details = self.invoices.get(inv)
@@ -91,6 +94,57 @@
row= [key[0], key[1], value[0], value[1]]
self.data.append(row)
+ def get_nil_rated_invoices(self):
+ nil_exempt_output = [
+ {
+ "description": "Inter-State supplies to registered persons",
+ "nil_rate": 0.0,
+ "exempted": 0.0,
+ "non_gst": 0.0
+ },
+ {
+ "description": "Intra-State supplies to registered persons",
+ "nil_rate": 0.0,
+ "exempted": 0.0,
+ "non_gst": 0.0
+ },
+ {
+ "description": "Inter-State supplies to unregistered persons",
+ "nil_rate": 0.0,
+ "exempted": 0.0,
+ "non_gst": 0.0
+ },
+ {
+ "description": "Intra-State supplies to registered persons",
+ "nil_rate": 0.0,
+ "exempted": 0.0,
+ "non_gst": 0.0
+ }
+ ]
+
+ for invoice, details in self.nil_exempt_non_gst.items():
+ invoice_detail = self.invoice.get(invoice)
+ if invoice_detail.get('gst_category') in ("Registered Regular", "Deemed Export", "SEZ"):
+ if is_inter_state(invoice_detail):
+ nil_exempt_output[0]["nil_rated"] += details[0]
+ nil_exempt_output[0]["exempted"] += details[1]
+ nil_exempt_output[0]["non_gst"] += details[2]
+ else:
+ nil_exempt_output[1]["nil_rated"] += details[0]
+ nil_exempt_output[1]["exempted"] += details[1]
+ nil_exempt_output[1]["non_gst"] += details[2]
+ else:
+ if is_inter_state(invoice_detail):
+ nil_exempt_output[2]["nil_rated"] += details[0]
+ nil_exempt_output[2]["exempted"] += details[1]
+ nil_exempt_output[2]["non_gst"] += details[2]
+ else:
+ nil_exempt_output[3]["nil_rated"] += details[0]
+ nil_exempt_output[3]["exempted"] += details[1]
+ nil_exempt_output[3]["non_gst"] += details[2]
+
+ self.data = nil_exempt_output
+
def get_b2c_data(self):
b2cs_output = {}
@@ -240,10 +294,11 @@
def get_invoice_items(self):
self.invoice_items = frappe._dict()
self.item_tax_rate = frappe._dict()
+ self.nil_exempt_non_gst = {}
items = frappe.db.sql("""
- select item_code, parent, taxable_value, base_net_amount, item_tax_rate
- from `tab%s Item`
+ select item_code, parent, taxable_value, base_net_amount, item_tax_rate, is_nil_exempt,
+ is_non_gst from `tab%s Item`
where parent in (%s)
""" % (self.doctype, ', '.join(['%s']*len(self.invoices))), tuple(self.invoices), as_dict=1)
@@ -260,6 +315,16 @@
tax_rate_dict = self.item_tax_rate.setdefault(d.parent, {}).setdefault(d.item_code, [])
tax_rate_dict.append(rate)
+ if d.is_nil_exempt:
+ self.nil_exempt_non_gst.setdefault(d.parent, [0.0, 0.0, 0.0])
+ if item_tax_rate:
+ self.nil_exempt_non_gst[d.parent][0] += d.get('taxable_value', 0)
+ else:
+ self.nil_exempt_non_gst[d.parent][1] += d.get('taxable_value', 0)
+ elif d.is_non_gst:
+ self.nil_exempt_non_gst.setdefault(d.parent, [0.0, 0.0, 0.0])
+ self.nil_exempt_non_gst[d.parent][2] += d.get('taxable_value', 0)
+
def get_items_based_on_tax_rate(self):
self.tax_details = frappe.db.sql("""
select
@@ -705,6 +770,33 @@
"width": 100
}
]
+ elif self.filters.get("type_of_business") == "NIL Rated":
+ self.invoice_columns = [
+ {
+ "fieldname": "descripton",
+ "label": "Description",
+ "fieldtype": "Data",
+ "width": 120
+ },
+ {
+ "fieldname": "nil_rated",
+ "label": "Nil Rated",
+ "fieldtype": "Currency",
+ "width": 200
+ },
+ {
+ "fieldname": "exempted",
+ "label": "Exempted",
+ "fieldtype": "Currency",
+ "width": 200
+ },
+ {
+ "fieldname": "non_gst",
+ "label": "Non GST",
+ "fieldtype": "Currency",
+ "width": 200
+ }
+ ]
self.columns = self.invoice_columns + self.tax_columns + self.other_columns
@@ -1064,3 +1156,9 @@
frappe.response['filecontent'] = data['data']
frappe.response['content_type'] = 'application/json'
frappe.response['type'] = 'download'
+
+def is_inter_state(invoice_detail):
+ if invoice_detail.place_of_supply.split("-")[0] != invoice_detail.company_gstin[:2]:
+ return True
+ else:
+ return False
\ No newline at end of file