chore: release v14

.github/workflows/server-tests.yml

@@ -109,7 +109,7 @@ jobs:
                   BRANCH_TO_CLONE: ${{ env.BRANCH }}
 
             - name: Run Tests
-              run: cd ~/frappe-bench/ && bench --site test_site run-tests --app ${{ env.APP_NAME }} --coverage
+              run: cd ~/frappe-bench/ && bench --site test_site run-parallel-tests --app ${{ env.APP_NAME }} --with-coverage
               env:
                   TYPE: server
 

india_compliance/gst_india/api_classes/e_invoice.py

@@ -24,6 +24,7 @@ class EInvoiceAPI(BaseAPI):
         # Invalid GSTIN error
         "3028": "GSTIN is invalid",
         "3029": "GSTIN is not active",
+        "3001": "Requested data is not available",
     }
 
     def setup(self, doc=None, *, company_gstin=None):

india_compliance/gst_india/api_classes/public.py

@@ -18,6 +18,7 @@ def setup(self):
         self.default_headers.update({"requestid": self.generate_request_id()})
 
     def get_gstin_info(self, gstin):
+        self.gstin = gstin
         response = self.get("search", params={"action": "TP", "gstin": gstin})
         if self.sandbox_mode:
             response.update(
@@ -33,3 +34,13 @@ def get_returns_info(self, gstin, fy):
         return self.get(
             "returns", params={"action": "RETTRACK", "gstin": gstin, "fy": fy}
         )
+
+    def is_ignored_error(self, response_json):
+        if response_json.get("errorCode") == "FO8000":
+            response_json.update(
+                {
+                    "sts": "Invalid",
+                    "gstin": self.gstin,
+                }
+            )
+            return True

india_compliance/gst_india/constants/__init__.py

@@ -145,7 +145,7 @@
     "Jammu and Kashmir": (180, 194),
     "Himachal Pradesh": (171, 177),
     "Punjab": (140, 160),
-    "Chandigarh": (160, 160),
+    "Chandigarh": ((140, 140), (160, 160)),
     "Uttarakhand": (244, 263),
     "Haryana": (121, 136),
     "Delhi": (110, 110),

india_compliance/gst_india/overrides/test_transaction.py

@@ -1151,3 +1151,23 @@ def test_so_and_po_after_item_update(self):
                 },
                 doc.items[1],
             )
+
+
+class TestPlaceOfSupply(FrappeTestCase):
+    def test_pos_sales_invoice(self):
+        doc_args = {
+            "doctype": "Sales Invoice",
+            "customer": "_Test Registered Composition Customer",
+        }
+
+        settings = ["Accounts Settings", None, "determine_address_tax_category_from"]
+
+        # Shipping Address
+        frappe.db.set_value(*settings, "Shipping Address")
+        doc = create_transaction(**doc_args)
+        self.assertEqual(doc.place_of_supply, "24-Gujarat")
+
+        # Billing Address
+        frappe.db.set_value(*settings, "Billing Address")
+        doc = create_transaction(**doc_args)
+        self.assertEqual(doc.place_of_supply, "29-Karnataka")

india_compliance/gst_india/report/gstr_1/gstr_1.py

@@ -11,7 +11,7 @@
 from frappe.query_builder.functions import Date, IfNull, Sum
 from frappe.utils import cint, flt, formatdate, getdate
 
-from india_compliance.gst_india.constants.__init__ import GST_TAX_TYPES
+from india_compliance.gst_india.constants import GST_TAX_TYPES
 from india_compliance.gst_india.report.hsn_wise_summary_of_outward_supplies.hsn_wise_summary_of_outward_supplies import (
     get_columns as get_hsn_columns,
 )
@@ -26,11 +26,10 @@
     get_escaped_name,
     get_gst_accounts_by_type,
     get_gstin_list,
+    validate_invoice_number,
 )
 from india_compliance.gst_india.utils.exporter import ExcelExporter
-from india_compliance.gst_india.utils.gstr_1 import SUPECOM
-
-B2C_LIMIT = 2_50_000
+from india_compliance.gst_india.utils.gstr_1 import SUPECOM, get_b2c_limit
 
 TYPES_OF_BUSINESS = {
     "B2B": "b2b",
@@ -259,7 +258,8 @@ def is_b2cl_cdn(self, invoice):
         grand_total = invoice.return_against_invoice_total or abs(
             invoice.base_grand_total
         )
-        return grand_total > B2C_LIMIT
+
+        return grand_total > get_b2c_limit(invoice.posting_date)
 
     def get_row_data_for_invoice(self, invoice_details, tax_rate, item_detail):
         """
@@ -378,20 +378,36 @@ def get_conditions(self):
             )
 
         if self.filters.get("type_of_business") == "B2C Large":
-            conditions += """ AND ifnull(SUBSTR(place_of_supply, 1, 2),'') != ifnull(SUBSTR(company_gstin, 1, 2),'')
-                AND grand_total > {0} AND is_return != 1 AND is_debit_note !=1
+            # get_b2c_limit hardcoded
+            conditions += """
+                AND ifnull(SUBSTR(place_of_supply, 1, 2),'') != ifnull(SUBSTR(company_gstin, 1, 2),'')
+                AND grand_total >  (
+                    CASE
+                        WHEN posting_date <= '2024-07-31' THEN 250000
+                        ELSE 100000
+                    END
+                )
+                AND is_return != 1
+                AND is_debit_note !=1
                 AND IFNULL(gst_category, "") in ('Unregistered', 'Overseas')
-                AND SUBSTR(place_of_supply, 1, 2) != '96'""".format(
-                B2C_LIMIT
-            )
+                AND SUBSTR(place_of_supply, 1, 2) != '96'
+            """
 
         elif self.filters.get("type_of_business") == "B2C Small":
-            conditions += """ AND (
-                SUBSTR(place_of_supply, 1, 2) = SUBSTR(company_gstin, 1, 2)
-                    OR grand_total <= {0}) AND IFNULL(gst_category, "") in ('Unregistered', 'Overseas')
-                    AND SUBSTR(place_of_supply, 1, 2) != '96' """.format(
-                B2C_LIMIT
-            )
+            # get_b2c_limit hardcoded
+            conditions += """
+                AND (
+                    SUBSTR(place_of_supply, 1, 2) = SUBSTR(company_gstin, 1, 2)
+                    OR grand_total <= (
+                        CASE
+                            WHEN posting_date <= '2024-07-31' THEN 250000
+                            ELSE 100000
+                        END
+                    )
+                )
+                AND IFNULL(gst_category, "") in ('Unregistered', 'Overseas')
+                AND SUBSTR(place_of_supply, 1, 2) != '96'
+            """
 
         elif self.filters.get("type_of_business") == "CDNR-REG":
             conditions += """ AND (is_return = 1 OR is_debit_note = 1) AND IFNULL(gst_category, '') not in ('Unregistered', 'Overseas')"""

india_compliance/gst_india/setup/__init__.py

@@ -237,10 +237,6 @@ def set_default_accounts_settings():
     """
     Accounts Settings overridden by India Compliance
 
-    - Determine Address Tax Category From:
-        This is overriden to be Billing Address, since that's the correct
-        address for determining GST applicablility
-
     - Automatically Add Taxes and Charges from Item Tax Template:
         This is overriden to be "No". Item Tax Templates are designed to have
         all GST Accounts and are primarily used for selection of tax rate.
@@ -250,11 +246,7 @@ def set_default_accounts_settings():
     show_accounts_settings_override_warning()
 
     frappe.db.set_single_value(
-        "Accounts Settings",
-        {
-            "determine_address_tax_category_from": "Billing Address",
-            "add_taxes_from_item_tax_template": 0,
-        },
+        "Accounts Settings", "add_taxes_from_item_tax_template", 0
     )
 
     frappe.db.set_default("add_taxes_from_item_tax_template", 0)

india_compliance/gst_india/setup/property_setters.py

@@ -73,7 +73,7 @@ def get_property_setters(*, include_defaults=False):
             "doctype": "Accounts Settings",
             "fieldname": "determine_address_tax_category_from",
             "property": "read_only",
-            "value": "1",
+            "value": "0",
         },
         {
             "doctype": "Accounts Settings",

india_compliance/gst_india/utils/__init__.py

@@ -386,10 +386,18 @@ def get_place_of_supply(party_details, doctype):
     :param party_details: A frappe._dict or document containing fields related to party
     """
 
+    pos_basis = frappe.get_cached_value(
+        "Accounts Settings", "Accounts Settings", "determine_address_tax_category_from"
+    )
+
+    if pos_basis == "Shipping Address" and doctype in SALES_DOCTYPES:
+        # POS Basis Shipping Address is only applicable for Sales
+        pos_gstin = party_details.company_gstin
+
     # fallback to company GSTIN for sales or supplier GSTIN for purchases
     # (in retail scenarios, customer / company GSTIN may not be set)
 
-    if doctype in SALES_DOCTYPES or doctype == "Payment Entry":
+    elif doctype in SALES_DOCTYPES or doctype == "Payment Entry":
         # for exports, Place of Supply is set using GST category in absence of GSTIN
         if party_details.gst_category == "Overseas":
             return get_overseas_place_of_supply(party_details)
@@ -406,14 +414,18 @@ def get_place_of_supply(party_details, doctype):
             if gst_state_number and gst_state:
                 return f"{gst_state_number}-{gst_state}"
 
-        party_gstin = party_details.billing_address_gstin or party_details.company_gstin
+        pos_gstin = party_details.billing_address_gstin or party_details.company_gstin
+
+    elif doctype == "Stock Entry":
+        pos_gstin = party_details.bill_to_gstin or party_details.bill_from_gstin
     else:
-        party_gstin = party_details.company_gstin or party_details.supplier_gstin
+        # for purchase, subcontracting order and receipt
+        pos_gstin = party_details.company_gstin or party_details.supplier_gstin
 
-    if not party_gstin:
+    if not pos_gstin:
         return
 
-    state_code = party_gstin[:2]
+    state_code = pos_gstin[:2]
 
     if state := get_state(state_code):
         return f"{state_code}-{state}"

india_compliance/gst_india/utils/e_invoice.py

@@ -162,7 +162,7 @@ def generate_e_invoice(docname, throw=True, force=False):
             result = result.Desc if response.error_code == "2283" else response
 
         # Handle Invalid GSTIN Error
-        if result.error_code in ("3028", "3029"):
+        if result.error_code in ("3028", "3029", "3001"):
             gstin = data.get("BuyerDtls").get("Gstin")
             response = api.sync_gstin_info(gstin)
 

india_compliance/gst_india/utils/gstin_info.py

@@ -58,6 +58,7 @@ def _get_gstin_info(gstin, *, throw_error=True):
                 queue="long",
                 response=get_formatted_response_for_status(response),
             )
+
         except Exception as exc:
             if isinstance(exc, GSPServerError):
                 frappe.cache().set_value("gst_server_error", True, expires_in_sec=60)
@@ -75,7 +76,7 @@ def _get_gstin_info(gstin, *, throw_error=True):
 
     gstin_info = frappe._dict(
         gstin=response.gstin,
-        business_name=titlecase(business_name),
+        business_name=titlecase(business_name or ""),
         gst_category=GST_CATEGORIES.get(response.dty, ""),
         status=response.sts,
     )

india_compliance/gst_india/utils/gstr_1/__init__.py

@@ -1,5 +1,7 @@
 from enum import Enum
 
+from frappe.utils import getdate
+
 
 class GSTR1_Category(Enum):
     """
@@ -327,3 +329,20 @@ class GSTR1_B2B_InvoiceType(Enum):
     GSTR1_SubCategory.B2B_REVERSE_CHARGE.value,
     *SUBCATEGORIES_NOT_CONSIDERED_IN_TOTAL_TAXABLE_VALUE,
 ]
+
+
+B2C_LIMIT = [
+    ("2024-07-31", 2_50_000),
+    ("2099-03-31", 1_00_000),
+]
+
+
+def get_b2c_limit(date):
+    if isinstance(date, str):
+        date = getdate(date)
+
+    for limit_date, limit in B2C_LIMIT:
+        if date <= getdate(limit_date):
+            return limit
+
+    return B2C_LIMIT[-1][1]

india_compliance/gst_india/utils/gstr_1/gstr_1_data.py

@@ -14,10 +14,9 @@
     GSTR1_B2B_InvoiceType,
     GSTR1_Category,
     GSTR1_SubCategory,
+    get_b2c_limit,
 )
 
-B2C_LIMIT = 2_50_000
-
 CATEGORY_CONDITIONS = {
     GSTR1_Category.B2B.value: {
         "category": "is_b2b_invoice",
@@ -234,11 +233,15 @@ def is_b2cl_cn_dn(self, invoice):
             else invoice.invoice_total
         )
 
-        return (abs(invoice_total) > B2C_LIMIT) and self.is_inter_state(invoice)
+        return (
+            abs(invoice_total) > get_b2c_limit(invoice.posting_date)
+        ) and self.is_inter_state(invoice)
 
     @cache_invoice_condition
     def is_b2cl_inv(self, invoice):
-        return abs(invoice.invoice_total) > B2C_LIMIT and self.is_inter_state(invoice)
+        return abs(invoice.invoice_total) > get_b2c_limit(
+            invoice.posting_date
+        ) and self.is_inter_state(invoice)
 
 
 class GSTR1CategoryConditions(GSTR1Conditions):

india_compliance/gst_india/utils/test_gstin_info.py

@@ -1,7 +1,11 @@
 import unittest
 from unittest.mock import Mock, patch
 
+import responses
+from responses import matchers
+
 import frappe
+from frappe.tests.utils import FrappeTestCase, change_settings
 
 from india_compliance.gst_india.utils.gstin_info import get_gstin_info
 
@@ -189,3 +193,28 @@ def test_tcs_gstin_info(self):
                 },
             },
         )
+
+
+class TestGstinInvalidInfo(FrappeTestCase):
+    @responses.activate
+    @change_settings("GST Settings", {"validate_gstin_status": 1, "sandbox_mode": 0})
+    def test_invalid_gstin(self):
+        gstin = "24AQTPC8950E1ZO"
+        url = "https://asp.resilient.tech/commonapi/search"
+
+        responses.add(
+            responses.GET,
+            url,
+            json={
+                "errorCode": "FO8000",
+                "gstin": "24AQTPC8950E1ZO",
+                "message": "No records found",
+                "sts": "Invalid",
+                "success": False,
+            },
+            match=[matchers.query_param_matcher({"action": "TP", "gstin": gstin})],
+        )
+
+        gstin_info = get_gstin_info(gstin)
+        self.assertEqual(gstin_info.status, "Invalid")
+        self.assertEqual(gstin_info.business_name, "")