Merge pull request #4274 from ljain112/fix-gstr3b-inter

fix: enhance GSTR3B report tests and streamline tax value updates in invoices

Author: ljain112

india_compliance/gst_india/doctype/gstr_3b_report/test_gstr_3b_report.py

@@ -19,6 +19,7 @@
 )
 from india_compliance.gst_india.utils import get_gst_accounts_by_type
 from india_compliance.gst_india.utils.tests import (
+    append_item,
     create_purchase_invoice,
     create_sales_invoice,
     create_transaction,
@@ -38,7 +39,6 @@ def setUp(self):
             "Bill of Entry",
             "GSTR 3B Report",
             "Journal Entry",
-            "Bill of Entry",
         ):
             frappe.db.delete(doctype, filters=filters)
 
@@ -513,6 +513,30 @@ def test_itc_from_pi_when_boe_not_applicable(self):
         self.assertEqual(itc_available["IMPG"].get("iamt"), expected_iamt)
         self.assertEqual(itc_available["IMPG"].get("csamt"), 0.0)
 
+    def test_multi_item_itc_purchase_invoice_does_not_crash_gstr_3b(self):
+        pi = create_purchase_invoice(is_in_state=True, do_not_save=1, do_not_submit=1)
+        append_item(
+            pi,
+            frappe._dict(
+                {
+                    "doctype": "Purchase Invoice",
+                    "item_code": "_Test Trading Goods 1",
+                    "qty": 1,
+                    "rate": 100,
+                }
+            ),
+        )
+        pi.insert()
+        pi.submit()
+
+        output = self.get_report_output()
+        itc_available = {row["ty"]: row for row in output.get("itc_elg", {}).get("itc_avl", [])}
+
+        self.assertEqual(itc_available["OTH"].get("camt"), 18.0)
+        self.assertEqual(itc_available["OTH"].get("samt"), 18.0)
+        self.assertEqual(itc_available["OTH"].get("iamt"), 0.0)
+        self.assertEqual(itc_available["OTH"].get("csamt"), 0.0)
+
     def test_itc_from_boe_when_boe_applicable(self):
         """When is_boe_applicable=1, ITC should come from BOE, not from Purchase Invoice"""
         pi = create_purchase_invoice(supplier="_Test Foreign Supplier", update_stock=1)

india_compliance/gst_india/utils/gstr3b/gstr3b_inward_data.py

@@ -381,11 +381,7 @@ def get_processed_invoices(self, doctype, data):
 
             invoice.hsn_sub_category = GSTR1_SubCategory.HSN.value
 
-            if invoice.invoice_category in (
-                "Composition Scheme, Exempted, Nil Rated",
-                "Non-GST",
-            ):
-                self.update_tax_values(invoice)
+            self.update_tax_values(invoice)
 
             self.process_uom(invoice, identified_uom)
             processed_invoices.append(invoice)
@@ -402,17 +398,24 @@ def get_processed_invoices(self, doctype, data):
 
     def update_tax_values(self, invoice):
         inter = intra = 0
-
-        if is_inter_state_supply(invoice):
-            inter = invoice.taxable_value
-        else:
-            intra = invoice.taxable_value
+        invoice_type = ""
+
+        if invoice.invoice_category in (
+            "Composition Scheme, Exempted, Nil Rated",
+            "Non-GST",
+        ):
+            if is_inter_state_supply(invoice):
+                inter = invoice.taxable_value
+                invoice_type = "Inter State"
+            else:
+                intra = invoice.taxable_value
+                invoice_type = "Intra State"
 
         invoice.update(
             {
                 "inter": inter,
                 "intra": intra,
-                "invoice_type": "Inter State" if inter else "Intra State",
+                "invoice_type": invoice_type,
             }
         )