fix: add support for GL Repost for Purchase Invoice ITC Reversal (#1756)

* fix: add support for gl repost for Purchase Invoice ITC Reversal

* fix: process futher to update stock ledger only if required

* fix: revert simplification of ineligible itc to fix repost item stock

* test: repost accounting ledger correctly with itc ineligibility

* refactor: check if debit entry is required before getting expense account

* test: enable repost settings for purchase invoice

* fix: repost purchases item valuation and its test cases

india_compliance/gst_india/doctype/bill_of_entry/bill_of_entry.py

@@ -16,6 +16,7 @@
 from india_compliance.gst_india.overrides.ineligible_itc import (
     update_landed_cost_voucher_for_gst_expense,
     update_regional_gl_entries,
+    update_valuation_rate,
 )
 from india_compliance.gst_india.utils import get_gst_accounts_by_type
 
@@ -50,6 +51,7 @@ def validate(self):
         self.validate_purchase_invoice()
         self.validate_taxes()
         self.reconciliation_status = "Unreconciled"
+        update_valuation_rate(self)
 
     def on_submit(self):
         gl_entries = self.get_gl_entries()

india_compliance/gst_india/overrides/ineligible_itc.py

@@ -58,25 +58,16 @@ def update_valuation_rate(self):
                 # TODO: handle rounding off of gst amount from gst settings
                 self.update_item_valuation_rate(item, ineligible_tax_amount)
 
-    def update_stock_ledger_entries(self):
-        """
-        Cancels and re-creates Stock Ledger Entries
-        This is done with new valuation rate
-
-        Reference: erpnext.stock.doctype.landed_cost_voucher.landed_cost_voucher.LandedCostVoucher.update_landed_cost
-        """
-        self.doc.docstatus = 2
-        self.doc.update_stock_ledger()
-
-        self.doc.docstatus = 1
-        self.doc.update_stock_ledger()
-
     def update_gl_entries(self, gl_entries):
-        self.update_valuation_rate()
-        self.update_stock_ledger_entries()
-
         self.gl_entries = gl_entries
 
+        if (
+            frappe.flags.through_repost_accounting_ledger
+            or frappe.flags.through_repost_item_valuation
+        ):
+            self.doc.update_valuation_rate()
+            self.update_valuation_rate()
+
         if not self.doc.get("_has_ineligible_itc_items"):
             return gl_entries
 
@@ -151,7 +142,13 @@ def make_gst_expense_entry(self, item):
             )
         )
 
+        if not self.is_debit_entry_required(item):
+            return
+
         expense_account = self.get_item_expense_account(item)
+        if not expense_account:
+            return
+
         against_account = self.get_against_account(item)
         remarks = item.get("_remarks")
 
@@ -184,24 +181,40 @@ def reverse_stock_adjustment_entry(self, item):
         This method reverses the Stock Adjustment Entry
         """
         stock_account = self.get_item_expense_account(item)
-        cogs_account = self.doc.get_company_default("default_expense_account")
+        cogs_account = self.company.default_expense_account
 
         ineligible_item_tax_amount = item.get("_ineligible_tax_amount", 0)
 
-        self.gl_entries.append(
-            self.doc.get_gl_dict(
-                {
-                    "account": stock_account,
-                    self.cr_or_dr: ineligible_item_tax_amount,
-                    f"{self.cr_or_dr}_in_account_currency": ineligible_item_tax_amount,
-                    "cost_center": item.cost_center or self.cost_center,
-                    "remarks": item.get("_remarks"),
-                }
+        for entry in self.gl_entries:
+            if (
+                entry.get("account") != stock_account
+                or entry.get("cost_center") != item.cost_center
+            ):
+                continue
+
+            entry[self.dr_or_cr] -= ineligible_item_tax_amount
+            entry[f"{self.dr_or_cr}_in_account_currency"] -= ineligible_item_tax_amount
+            break
+
+        else:
+            # FALLBACK: If Stock Account not found in GL Entries
+            self.gl_entries.append(
+                self.doc.get_gl_dict(
+                    {
+                        "account": stock_account,
+                        self.cr_or_dr: ineligible_item_tax_amount,
+                        f"{self.cr_or_dr}_in_account_currency": ineligible_item_tax_amount,
+                        "cost_center": item.cost_center or self.cost_center,
+                        "remarks": item.get("_remarks"),
+                    }
+                )
             )
-        )
 
         for entry in self.gl_entries:
-            if entry.get("account") != cogs_account:
+            if (
+                entry.get("account") != cogs_account
+                or entry.get("cost_center") != item.cost_center
+            ):
                 continue
 
             entry[self.cr_or_dr] -= ineligible_item_tax_amount
@@ -290,6 +303,9 @@ def get_item_tax_amount(self, item, tax):
 
         return abs(tax_amount)
 
+    def is_debit_entry_required(self, item):
+        return True
+
     def update_asset_valuation_rate(self, item):
         frappe.db.set_value(
             "Asset",
@@ -321,7 +337,7 @@ def update_item_gl_entries(self, item):
         if (item.get("_is_stock_item")) or item.get("is_fixed_asset"):
             self.make_gst_expense_entry(item)
 
-        if self.doc.is_return and item.get("_is_stock_item"):
+        if item.get("_is_stock_item"):
             self.reverse_stock_adjustment_entry(item)
 
     def is_eligibility_restricted_due_to_pos(self):
@@ -348,20 +364,15 @@ def update_valuation_rate(self):
 
         super().update_valuation_rate()
 
-    def update_stock_ledger_entries(self):
-        if not self.doc.update_stock:
-            return
-
-        super().update_stock_ledger_entries()
-
     def update_item_gl_entries(self, item):
         if self.doc.update_stock or self.is_expense_item(item):
             self.make_gst_expense_entry(item)
 
         self.reverse_input_taxes_entry(item)
 
-        if self.doc.is_return and item.get("_is_stock_item"):
-            self.reverse_stock_adjustment_entry(item)
+    def is_debit_entry_required(self, item):
+        # For Stock Entry / Fixed Asset in PI, Additional Debit is accounted automatically from valuation rates
+        return self.is_expense_item(item)
 
     def is_expense_item(self, item):
         """
@@ -408,9 +419,6 @@ def update_valuation_rate(self):
 
         super().update_valuation_rate()
 
-    def update_stock_ledger_entries(self):
-        return
-
     def get_item_tax_amount(self, item, tax):
         tax_rate = frappe.parse_json(tax.item_wise_tax_rates).get(item.name)
         if tax_rate is None:
@@ -469,6 +477,14 @@ def update_landed_cost_voucher(self, landed_cost_voucher):
 }
 
 
+def update_valuation_rate(doc, method=None):
+    if doc.get("is_opening") == "Yes" or not is_indian_registered_company(doc):
+        return
+
+    if doc.doctype in DOCTYPE_MAPPING:
+        DOCTYPE_MAPPING[doc.doctype](doc).update_valuation_rate()
+
+
 def update_regional_gl_entries(gl_entries, doc):
     if doc.get("is_opening") == "Yes" or not is_indian_registered_company(doc):
         return gl_entries

india_compliance/gst_india/overrides/repost_accounting_ledger.py

@@ -0,0 +1,5 @@
+import frappe
+
+
+def before_submit(doc, method=None):
+    frappe.flags.through_repost_accounting_ledger = True

india_compliance/gst_india/overrides/test_ineligible_itc.py

@@ -8,6 +8,9 @@
 from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
     make_purchase_invoice,
 )
+from erpnext.stock.doctype.repost_item_valuation.repost_item_valuation import (
+    repost_entries,
+)
 
 from india_compliance.gst_india.doctype.bill_of_entry.bill_of_entry import (
     make_bill_of_entry,
@@ -163,6 +166,81 @@ def test_purchase_invoice_with_update_stock(self):
             {"Test Fixed Asset": 1000, "Test Ineligible Fixed Asset": 1178.82},
         )  # 999 + 179.82
 
+        # Repost Accounting Ledger
+        if not frappe.db.exists(
+            "Repost Allowed Types",
+            {
+                "document_type": "Purchase Invoice",
+                "parent": "Repost Accounting Ledger Settings",
+            },
+        ):
+            settings = frappe.get_single("Repost Accounting Ledger Settings")
+            settings.append(
+                "allowed_types", {"document_type": "Purchase Invoice", "allowed": 1}
+            )
+            settings.save()
+
+        doc.items[4].expense_account = "Office Rent - _TIRC"
+        doc.items[5].expense_account = "Office Rent - _TIRC"
+
+        doc.save()
+        doc.repost_accounting_entries()
+
+        expected_entries = [
+            {"account": "Round Off - _TIRC", "debit": 0.28, "credit": 0.0},
+            {
+                "account": "GST Expense - _TIRC",
+                "debit": 369.72,
+                "credit": 369.72,
+            },  # 179.64 + 179.82 + 10.26
+            {
+                "account": "Input Tax SGST - _TIRC",
+                "debit": 427.86,
+                "credit": 184.86,  # 369.72 / 2
+            },
+            {
+                "account": "Input Tax CGST - _TIRC",
+                "debit": 427.86,
+                "credit": 184.86,
+            },
+            {
+                "account": "Office Rent - _TIRC",
+                "debit": 2677.64,  # 500 * 3 + 499 * 2 + 179.64
+                "credit": 0.0,
+            },
+            {
+                "account": "CWIP Account - _TIRC",
+                "debit": 2178.82,
+                "credit": 0.0,
+            },  # 1000 + 999 + 179.82
+            {
+                "account": "Stock In Hand - _TIRC",
+                "debit": 267.26,
+                "credit": 0.0,
+            },  # 20 * 5 + 19 * 3 + 100 * 1 + 10.26
+            {"account": "Creditors - _TIRC", "debit": 0.0, "credit": 5610.0},
+        ]
+
+        self.assertGLEntry(doc.name, expected_entries)
+
+        # Repost Item Valuation
+        repost_doc = frappe.get_doc(
+            {
+                "doctype": "Repost Item Valuation",
+                "voucher_type": "Purchase Invoice",
+                "voucher_no": doc.name,
+                "status": "Queued",
+            }
+        )
+        repost_doc.save()
+        repost_doc.submit()
+
+        repost_entries()
+
+        status = frappe.db.get_value("Repost Item Valuation", repost_doc.name, "status")
+        self.assertEqual(status, "Completed")
+        self.assertGLEntry(doc.name, expected_entries)
+
     def test_purchase_invoice_with_ineligible_pos(self):
         transaction_details = {
             "doctype": "Purchase Invoice",
@@ -272,6 +350,21 @@ def test_purchase_receipt_and_then_purchase_invoice(self):
             {"Test Fixed Asset": 1000, "Test Ineligible Fixed Asset": 1178.82},
         )
 
+        repost_doc = frappe.get_doc(
+            {
+                "doctype": "Repost Item Valuation",
+                "voucher_type": "Purchase Receipt",
+                "voucher_no": doc.name,
+            }
+        )
+        repost_doc.save()
+        repost_doc.submit()
+
+        repost_entries()
+
+        status = frappe.db.get_value("Repost Item Valuation", repost_doc.name, "status")
+        self.assertEqual(status, "Completed")
+
         # Create Purchase Invoice
         doc = make_purchase_invoice(doc.name)
         doc.bill_no = "BILL-03"
@@ -768,7 +861,7 @@ def test_purchase_invoice_with_bill_of_entry(self):
     def assertGLEntry(self, docname, expected_gl_entry):
         gl_entries = frappe.get_all(
             "GL Entry",
-            filters={"voucher_no": docname},
+            filters={"voucher_no": docname, "is_cancelled": 0},
             fields=["account", "debit", "credit"],
         )
 
@@ -833,7 +926,7 @@ def create_test_items():
             "account_type": "Fixed Asset",
         }
     )
-    asset_account.insert()
+    asset_account.insert(ignore_if_duplicate=True)
 
     asset_category = frappe.get_doc(
         {
@@ -850,9 +943,11 @@ def create_test_items():
             ],
         }
     )
-    asset_category.insert()
+    asset_category.insert(ignore_if_duplicate=True)
 
-    frappe.get_doc({"doctype": "Location", "location_name": "Test Location"}).insert()
+    frappe.get_doc({"doctype": "Location", "location_name": "Test Location"}).insert(
+        ignore_if_duplicate=True
+    )
 
     asset_item = {
         "doctype": "Item",
@@ -879,31 +974,31 @@ def create_test_items():
     }
 
     # Stock Item
-    frappe.get_doc(stock_item).insert()
+    frappe.get_doc(stock_item).insert(ignore_if_duplicate=True)
     frappe.get_doc(
         {
             **stock_item,
             "item_code": "Test Ineligible Stock Item",
             "is_ineligible_for_itc": 1,
         }
-    ).insert()
+    ).insert(ignore_if_duplicate=True)
 
     # Fixed Asset
-    frappe.get_doc(asset_item).insert()
+    frappe.get_doc(asset_item).insert(ignore_if_duplicate=True)
     frappe.get_doc(
         {
             **asset_item,
             "item_code": "Test Ineligible Fixed Asset",
             "is_ineligible_for_itc": 1,
         }
-    ).insert()
+    ).insert(ignore_if_duplicate=True)
 
     # Service Item
-    frappe.get_doc(service_item).insert()
+    frappe.get_doc(service_item).insert(ignore_if_duplicate=True)
     frappe.get_doc(
         {
             **service_item,
             "item_code": "Test Ineligible Service Item",
             "is_ineligible_for_itc": 1,
         }
-    ).insert()
+    ).insert(ignore_if_duplicate=True)

india_compliance/hooks.py

@@ -137,7 +137,10 @@
         "before_save": "india_compliance.gst_india.overrides.transaction.update_gst_details",
         "before_submit": [
             "india_compliance.gst_india.overrides.transaction.update_gst_details",
+            "india_compliance.gst_india.overrides.ineligible_itc.update_valuation_rate",
         ],
+        "before_gl_preview": "india_compliance.gst_india.overrides.ineligible_itc.update_valuation_rate",
+        "before_sl_preview": "india_compliance.gst_india.overrides.ineligible_itc.update_valuation_rate",
         "after_mapping": "india_compliance.gst_india.overrides.transaction.after_mapping",
     },
     "Purchase Order": {
@@ -164,7 +167,13 @@
         "before_save": "india_compliance.gst_india.overrides.transaction.update_gst_details",
         "before_submit": [
             "india_compliance.gst_india.overrides.transaction.update_gst_details",
+            "india_compliance.gst_india.overrides.ineligible_itc.update_valuation_rate",
         ],
+        "before_gl_preview": "india_compliance.gst_india.overrides.ineligible_itc.update_valuation_rate",
+        "before_sl_preview": "india_compliance.gst_india.overrides.ineligible_itc.update_valuation_rate",
+    },
+    "Repost Accounting Ledger": {
+        "before_submit": "india_compliance.gst_india.overrides.repost_accounting_ledger.before_submit",
     },
     "Sales Invoice": {
         "onload": [