fix: Fields to identify from where document is downloaded

india_compliance/gst_india/doctype/gst_inward_supply/gst_inward_supply.json

@@ -23,6 +23,8 @@
   "supply_type",
   "classification",
   "is_reverse_charge",
+  "is_downloaded_from_2a",
+  "is_downloaded_from_2b",
   "section_break_16",
   "items",
   "section_break_ykls",
@@ -394,11 +396,27 @@
    "fieldname": "taxable_value",
    "fieldtype": "Float",
    "label": "Taxable Value"
+  },
+  {
+   "default": "0",
+   "fieldname": "is_downloaded_from_2b",
+   "fieldtype": "Check",
+   "hidden": 1,
+   "label": "Downloaded from 2B",
+   "read_only": 1
+  },
+  {
+   "default": "0",
+   "fieldname": "is_downloaded_from_2a",
+   "fieldtype": "Check",
+   "hidden": 1,
+   "label": "Downloaded from 2A",
+   "read_only": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "links": [],
- "modified": "2024-11-16 16:23:13.402870",
+ "modified": "2024-12-12 17:28:52.668508",
  "modified_by": "Administrator",
  "module": "GST India",
  "name": "GST Inward Supply",

india_compliance/gst_india/utils/gstr_2/gstr.py

@@ -47,8 +47,7 @@ def __init__(self, company, gstin, return_period, data, gen_date_2b):
         self.setup()
 
     def setup(self):
-        self.existing_transaction = {}
-        pass
+        self.existing_transaction = self.get_existing_transaction()
 
     def create_transactions(self, category, suppliers):
         if not suppliers:
@@ -75,17 +74,14 @@ def create_transactions(self, category, suppliers):
             if transaction.get("unique_key") in self.existing_transaction:
                 self.existing_transaction.pop(transaction.get("unique_key"))
 
-        self.delete_missing_transactions()
-
-    def delete_missing_transactions(self):
-        """
-        For GSTR2a, transactions are reflected immediately after it's pushed to GSTR-1.
-        At times, it may later be removed from GSTR-1.
+        self.handle_missing_transactions()
 
-        In such cases, we need to delete such unfilled transactions not present in the latest data.
-        """
+    def handle_missing_transactions(self):
         return
 
+    def get_existing_transaction(self):
+        return {}
+
     def get_all_transactions(self, category, suppliers):
         transactions = []
         for supplier in suppliers:
@@ -110,6 +106,7 @@ def get_transaction(self, category, supplier, invoice):
             classification=category.value,
             **self.get_supplier_details(supplier),
             **self.get_invoice_details(invoice),
+            **self.get_download_details(),
             items=self.get_transaction_items(invoice),
         )
 
@@ -134,6 +131,9 @@ def get_supplier_details(self, supplier):
     def get_invoice_details(self, invoice):
         return {}
 
+    def get_download_details(self):
+        return {}
+
     def get_transaction_items(self, invoice):
         return [
             self.get_transaction_item(frappe._dict(item))

india_compliance/gst_india/utils/gstr_2/gstr_2a.py

@@ -14,9 +14,9 @@ def map_date_format(date_str, source_format, target_format):
 
 class GSTR2a(GSTR):
     def setup(self):
+        super().setup()
         self.all_gstins = set()
         self.cancelled_gstins = {}
-        self.existing_transaction = self.get_existing_transaction()
 
     def get_existing_transaction(self):
         category = type(self).__name__[6:]
@@ -37,7 +37,14 @@ def get_existing_transaction(self):
             for transaction in existing_transactions
         }
 
-    def delete_missing_transactions(self):
+    def handle_missing_transactions(self):
+        """
+        For GSTR2a, transactions are reflected immediately after it's pushed to GSTR-1.
+        At times, it may later be removed from GSTR-1.
+
+        In such cases, we need to delete such unfilled transactions not present in the latest data.
+        """
+
         if self.existing_transaction:
             for inward_supply_name in self.existing_transaction.values():
                 frappe.delete_doc("GST Inward Supply", inward_supply_name)
@@ -60,6 +67,9 @@ def get_supplier_details(self, supplier):
 
         return supplier_details
 
+    def get_download_details(self):
+        return {"is_downloaded_from_2a": 1}
+
     def update_gstins_list(self, supplier_details):
         self.all_gstins.add(supplier_details.get("supplier_gstin"))
 

india_compliance/gst_india/utils/gstr_2/gstr_2b.py

@@ -1,10 +1,65 @@
 import frappe
+from frappe.query_builder.functions import IfNull
 
 from india_compliance.gst_india.utils import parse_datetime
 from india_compliance.gst_india.utils.gstr_2.gstr import GSTR, get_mapped_value
 
 
 class GSTR2b(GSTR):
+    def get_existing_transaction(self):
+        category = type(self).__name__[6:]
+
+        gst_is = frappe.qb.DocType("GST Inward Supply")
+        existing_transactions = (
+            frappe.qb.from_(gst_is)
+            .select(gst_is.name, gst_is.supplier_gstin, gst_is.bill_no)
+            .where(gst_is.return_period_2b == self.return_period)
+            .where(gst_is.classification == category)
+        ).run(as_dict=True)
+
+        return {
+            f"{transaction.get('supplier_gstin', '')}-{transaction.get('bill_no', '')}": transaction.get(
+                "name"
+            )
+            for transaction in existing_transactions
+        }
+
+    def handle_missing_transactions(self):
+        """
+        For GSTR2b, only filed transactions are reported. They may be removed from GSTR-2b later
+        if marked as pending / rejected from IMS Dashboard.
+
+        In such cases,
+        1) we need to clear the return_period_2b as this could change in future.
+        2) safer to clear delete them as well if no matching transactions are found (possibly rejected).
+        """
+        if not self.existing_transaction:
+            return
+
+        missing_transactions = list(self.existing_transaction.values())
+
+        # clear return_period_2b
+        inward_supply = frappe.qb.DocType("GST Inward Supply")
+        (
+            frappe.qb.update(inward_supply)
+            .set(inward_supply.return_period_2b, "")
+            .set(inward_supply.is_downloaded_from_2b, 0)
+            .where(inward_supply.name.isin(missing_transactions))
+            .run()
+        )
+
+        # delete unmatched transactions
+        unmatched_transactions = (
+            frappe.qb.from_(inward_supply)
+            .select(inward_supply.name)
+            .where(inward_supply.name.isin(missing_transactions))
+            .where(IfNull(inward_supply.link_name, "") == "")
+            .run(pluck=True)
+        )
+
+        for transaction_name in unmatched_transactions:
+            frappe.delete_doc("GST Inward Supply", transaction_name)
+
     def get_transaction(self, category, supplier, invoice):
         transaction = super().get_transaction(category, supplier, invoice)
         transaction.return_period_2b = self.return_period
@@ -19,6 +74,9 @@ def get_supplier_details(self, supplier):
             "sup_return_period": supplier.supprd,
         }
 
+    def get_download_details(self):
+        return {"is_downloaded_from_2b": 1}
+
     def get_transaction_item(self, item):
         return {
             "item_number": item.num,

india_compliance/gst_india/utils/gstr_2/test_gstr_2a.py

@@ -115,6 +115,7 @@ def test_gstr2a_b2b(self):
                 "gstr_3b_filled": 1,
                 "gstr_1_filing_date": date(2019, 11, 18),
                 "registration_cancel_date": date(2019, 8, 27),
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )
@@ -162,6 +163,7 @@ def test_gstr2a_b2ba(self):
                 "gstr_3b_filled": 1,
                 "gstr_1_filing_date": date(2020, 5, 12),
                 "registration_cancel_date": date(2019, 8, 27),
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )
@@ -202,6 +204,7 @@ def test_gstr2a_cdn(self):
                     "897ADG56RTY78956HYUG90BNHHIJK453GFTD99845672FDHHHSHGFH4567FG56TR"
                 ),
                 "irn_gen_date": date(2019, 12, 24),
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )
@@ -239,6 +242,7 @@ def test_gstr2a_cdna(self):
                 "gstr_3b_filled": 1,
                 "gstr_1_filing_date": date(2019, 11, 18),
                 "registration_cancel_date": date(2019, 8, 27),
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )
@@ -261,6 +265,7 @@ def test_gstr2a_isd(self):
                 "cgst": 20,
                 "sgst": 20,
                 "cess": 20,
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )
@@ -283,6 +288,7 @@ def test_gstr2a_impg(self):
                 "taxable_value": 123.02,
                 "igst": 123.02,
                 "cess": 0.5,
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )
@@ -305,6 +311,7 @@ def test_gstr2a_impgsez(self):
                 "cgst": 0,
                 "sgst": 0,
                 "cess": 0.5,
+                "is_downloaded_from_2a": 1,
             },
             doc,
         )

india_compliance/gst_india/utils/gstr_2/test_gstr_2b_v3_0.py

@@ -67,6 +67,7 @@ def test_gstr2b_b2b(self):
                         "cess": 0,
                     }
                 ],
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -107,6 +108,7 @@ def test_gstr2b_b2ba(self):
                         "cess": 0,
                     }
                 ],
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -147,6 +149,7 @@ def test_gstr2b_cdnr(self):
                         "cess": 0,
                     }
                 ],
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -185,6 +188,7 @@ def test_gstr2b_cdnra(self):
                         "cess": 0,
                     }
                 ],
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -208,6 +212,7 @@ def test_gstr2b_isd(self):
                 "cgst": 200,
                 "sgst": 200,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -234,6 +239,7 @@ def test_gstr2b_isda(self):
                 "cgst": 200,
                 "sgst": 200,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -253,6 +259,7 @@ def test_gstr2b_impg(self):
                 "taxable_value": 123.02,
                 "igst": 123.02,
                 "cess": 0.5,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -274,6 +281,7 @@ def test_gstr2b_impgsez(self):
                 "taxable_value": 123.02,
                 "igst": 123.02,
                 "cess": 0.5,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )

india_compliance/gst_india/utils/gstr_2/test_gstr_2b_v4_0.py

@@ -61,6 +61,7 @@ def test_gstr2b_b2b(self):
                 "cgst": 0,
                 "sgst": 0,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -95,6 +96,7 @@ def test_gstr2b_b2ba(self):
                 "cgst": 0,
                 "sgst": 0,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -129,6 +131,7 @@ def test_gstr2b_cdnr(self):
                 "cgst": 0,
                 "sgst": 0,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -161,6 +164,7 @@ def test_gstr2b_cdnra(self):
                 "cgst": 0,
                 "sgst": 0,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -184,6 +188,7 @@ def test_gstr2b_isd(self):
                 "cgst": 200,
                 "sgst": 200,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -210,6 +215,7 @@ def test_gstr2b_isda(self):
                 "cgst": 200,
                 "sgst": 200,
                 "cess": 0,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -229,6 +235,7 @@ def test_gstr2b_impg(self):
                 "taxable_value": 123.02,
                 "igst": 123.02,
                 "cess": 0.5,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )
@@ -250,6 +257,7 @@ def test_gstr2b_impgsez(self):
                 "taxable_value": 123.02,
                 "igst": 123.02,
                 "cess": 0.5,
+                "is_downloaded_from_2b": 1,
             },
             doc,
         )

india_compliance/patches.txt

@@ -66,3 +66,4 @@ india_compliance.patches.v15.update_action_for_gst_inward_supply
 india_compliance.patches.v15.set_default_for_new_gst_category_notification
 india_compliance.patches.v15.make_e_invoice_log_extensible
 india_compliance.patches.v15.migrate_boe_taxes_to_ic_taxes
+india_compliance.patches.v15.set_download_document_for_2a_2b