fix: add GST Details and allow cess non advol in Bill of Entry (#1866)

* fix: hsn-summary-of-inward-supply

* fix: add gst details field in boe

* fix: add function in hooks

* fix: calcualte gst details in bill of entry

* fix: removed additional lone

* fix: add patches and tests

* fix: patches

* fix: remove patch

* fix: tested patches and test_cases

* fix: test_cases

* fix: linters

* fix: changes as per review

* fix: set gst_treatment

* fix: allow cess non advol in bill of entry

* fix: changes to patch as per new fields

* fix: changes as per review

* fix: changes as per merge

* chore: rename var, remove unavailable code

---------

Co-authored-by: ljain112 <ljain112@gmail.com>
Co-authored-by: Smit Vora <smitvora203@gmail.com>
(cherry picked from commit 4af06b2)

# Conflicts:
#	india_compliance/gst_india/overrides/transaction.py

india_compliance/gst_india/doctype/bill_of_entry/bill_of_entry.js

@@ -115,13 +115,13 @@ frappe.ui.form.on("Bill of Entry Taxes", {
 
     async charge_type(frm, cdt, cdn) {
         const row = locals[cdt][cdn];
-        if (row.charge_type === "On Net Total") {
-            await frm.taxes_controller.set_item_wise_tax_rates(null, cdn);
-            frm.taxes_controller.update_tax_amount(cdt, cdn);
-        } else {
+        if (!row.charge_type || row.charge_type === "Actual") {
             row.rate = 0;
             row.item_wise_tax_rates = "{}";
             frm.refresh_field("taxes");
+        } else {
+            await frm.taxes_controller.set_item_wise_tax_rates(null, cdn);
+            frm.taxes_controller.update_tax_amount(cdt, cdn);
         }
     },
 
@@ -301,8 +301,8 @@ class TaxesController {
 
     async update_tax_rate(cdt, cdn) {
         const row = locals[cdt][cdn];
-        if (row.charge_type === "Actual") row.rate = 0;
-        else if (row.charge_type === "On Net Total") {
+        if (!row.charge_type || row.charge_type === "Actual") row.rate = 0;
+        else {
             this.update_item_wise_tax_rates(row);
             await this.update_tax_amount(cdt, cdn);
         }
@@ -323,16 +323,26 @@ class TaxesController {
         else taxes = this.frm.doc.taxes;
 
         taxes.forEach(async row => {
-            if (row.charge_type !== "On Net Total") return;
+            if (!row.charge_type || row.charge_type === "Actual") return;
+
+            let tax_amount = 0;
 
-            const tax_amount = this.get_tax_on_net_total(row);
+            if (row.charge_type === "On Net Total") {
+                tax_amount = this.get_tax_on_net_total(row);
+            }
+
+            if (row.charge_type == "On Item Quantity") {
+                tax_amount = this.get_tax_on_item_quantity(row);
+            }
 
             // update if tax amount is changed manually
             if (tax_amount !== row.tax_amount) {
                 row.tax_amount = tax_amount;
             }
 
-            if (frappe.flags.round_off_applicable_accounts?.includes(row.account_head)) {
+            if (
+                frappe.flags.round_off_applicable_accounts?.includes(row.account_head)
+            ) {
                 row.tax_amount = Math.round(row.tax_amount);
             }
         });
@@ -365,4 +375,18 @@ class TaxesController {
             return total + (item.taxable_value * item_wise_tax_rates[item.name]) / 100;
         }, 0);
     }
+
+    get_tax_on_item_quantity(tax_row) {
+        /**
+         * This method is used to calculate the tax amount on item quntity (cess non advol)
+         * based on the item wise tax rates and item quantity.
+         *
+         * @param {object} tax_row - Tax row object.
+         */
+
+        const item_wise_tax_rates = JSON.parse(tax_row.item_wise_tax_rates || "{}");
+        return this.frm.doc.items.reduce((total, item) => {
+            return total + (item.qty * item_wise_tax_rates[item.name]);
+        }, 0);
+    }
 }

india_compliance/gst_india/doctype/bill_of_entry/bill_of_entry.py

@@ -7,7 +7,7 @@
 from frappe import _
 from frappe.model.document import Document
 from frappe.model.mapper import get_mapped_doc
-from frappe.utils import today
+from frappe.utils import flt, today
 import erpnext
 from erpnext.accounts.general_ledger import make_gl_entries, make_reverse_gl_entries
 from erpnext.controllers.accounts_controller import AccountsController
@@ -18,9 +18,76 @@
     update_regional_gl_entries,
     update_valuation_rate,
 )
+from india_compliance.gst_india.overrides.transaction import (
+    ItemGSTDetails,
+    ItemGSTTreatment,
+    validate_charge_type_for_cess_non_advol_accounts,
+)
 from india_compliance.gst_india.utils import get_gst_accounts_by_type
 
 
+class BOEGSTDetails(ItemGSTDetails):
+    def set_item_wise_tax_details(self):
+        tax_details = frappe._dict()
+        item_map = {}
+
+        for row in self.doc.get("items"):
+            key = row.name
+            item_map[key] = row
+            tax_details[key] = self.item_defaults.copy()
+            tax_details[key]["count"] += 1
+
+        for row in self.doc.taxes:
+            if (
+                not row.tax_amount
+                or not row.item_wise_tax_rates
+                or row.account_head not in self.gst_account_map
+            ):
+                continue
+
+            account_type = self.gst_account_map[row.account_head]
+            tax = account_type[:-8]
+            tax_rate_field = f"{tax}_rate"
+            tax_amount_field = f"{tax}_amount"
+
+            item_wise_tax_rates = json.loads(row.item_wise_tax_rates)
+
+            # update item taxes
+            for row_name in item_wise_tax_rates:
+                if row_name not in tax_details:
+                    # Do not compute if Item is not present in Item table
+                    # There can be difference in Item Table and Item Wise Tax Details
+                    continue
+
+                item_taxes = tax_details[row_name]
+                tax_rate = item_wise_tax_rates.get(row_name)
+                precision = self.precision.get(tax_amount_field)
+                item = item_map.get(row_name)
+
+                multiplier = (
+                    item.qty if tax == "cess_non_advol" else item.taxable_value / 100
+                )
+
+                # cases when charge type == "Actual"
+                if not tax_rate:
+                    continue
+
+                tax_amount = flt(tax_rate * multiplier, precision)
+                item_taxes[tax_rate_field] = tax_rate
+                item_taxes[tax_amount_field] += tax_amount
+
+        self.item_tax_details = tax_details
+
+    def get_item_key(self, item):
+        return item.name
+
+
+def update_gst_details(doc, method=None):
+    # TODO: add item tax template validation post exclude from GST
+    ItemGSTTreatment().set(doc)
+    BOEGSTDetails().update(doc)
+
+
 class BillofEntry(Document):
     get_gl_dict = AccountsController.get_gl_dict
 
@@ -43,6 +110,12 @@ def onload(self):
     def before_validate(self):
         self.set_taxes_and_totals()
 
+    def before_save(self):
+        update_gst_details(self)
+
+    def before_submit(self):
+        update_gst_details(self)
+
     def validate(self):
         self.validate_purchase_invoice()
         self.validate_taxes()
@@ -110,26 +183,33 @@ def set_total_taxes(self):
 
         round_off_accounts = get_round_off_applicable_accounts(self.company, [])
         for tax in self.taxes:
-            if tax.charge_type == "On Net Total":
-                tax.tax_amount = self.get_tax_amount(tax.item_wise_tax_rates)
+            if tax.charge_type == "Actual":
+                continue
+
+            tax.tax_amount = self.get_tax_amount(
+                tax.item_wise_tax_rates, tax.charge_type
+            )
 
-                if tax.account_head in round_off_accounts:
-                    tax.tax_amount = round(tax.tax_amount, 0)
+            if tax.account_head in round_off_accounts:
+                tax.tax_amount = round(tax.tax_amount, 0)
 
             total_taxes += tax.tax_amount
             tax.total = self.total_taxable_value + total_taxes
 
         self.total_taxes = total_taxes
 
-    def get_tax_amount(self, item_wise_tax_rates):
+    def get_tax_amount(self, item_wise_tax_rates, charge_type):
         if isinstance(item_wise_tax_rates, str):
             item_wise_tax_rates = json.loads(item_wise_tax_rates)
 
         tax_amount = 0
         for item in self.items:
-            tax_amount += (
-                item_wise_tax_rates.get(item.name, 0) * item.taxable_value / 100
+            multiplier = (
+                item.qty
+                if charge_type == "On Item Quantity"
+                else item.taxable_value / 100
             )
+            tax_amount += flt(item_wise_tax_rates.get(item.name, 0)) * multiplier
 
         return tax_amount
 
@@ -169,21 +249,59 @@ def validate_purchase_invoice(self):
 
     def validate_taxes(self):
         input_accounts = get_gst_accounts_by_type(self.company, "Input", throw=True)
+        taxable_value_map = {}
+
+        for row in self.get("items"):
+            taxable_value_map[row.name] = row.taxable_value
+
         for tax in self.taxes:
-            if (
-                tax.account_head
-                in (input_accounts.igst_account, input_accounts.cess_account)
-                or not tax.tax_amount
-            ):
+            if not tax.tax_amount:
                 continue
 
-            frappe.throw(
-                _(
-                    "Row #{0}: Only Input IGST and CESS accounts are allowed in"
-                    " Bill of Entry"
-                ).format(tax.idx)
+            if tax.account_head not in (
+                input_accounts.igst_account,
+                input_accounts.cess_account,
+                input_accounts.cess_non_advol_account,
+            ):
+                frappe.throw(
+                    _(
+                        "Row #{0}: Only Input IGST and CESS accounts are allowed in"
+                        " Bill of Entry"
+                    ).format(tax.idx)
+                )
+
+            validate_charge_type_for_cess_non_advol_accounts(
+                [input_accounts.cess_non_advol_account], tax
             )
 
+            if tax.charge_type == "Actual":
+
+                item_wise_tax_rates = json.loads(tax.item_wise_tax_rates)
+                if not item_wise_tax_rates:
+                    frappe.throw(
+                        _(
+                            "Tax Row #{0}: Charge Type is set to Actual. However, this would"
+                            " not compute item taxes, and your further reporting will be affected."
+                        ).format(tax.idx),
+                        title=_("Invalid Charge Type"),
+                    )
+
+                # validating total tax
+                total_tax = 0
+                for item, rate in item_wise_tax_rates.items():
+                    item_taxable_value = taxable_value_map.get(item, 0)
+                    total_tax += item_taxable_value * rate / 100
+
+                tax_difference = abs(total_tax - tax.tax_amount)
+
+                if tax_difference > 1:
+                    frappe.throw(
+                        _(
+                            "Tax Row #{0}: Charge Type is set to Actual. However, Tax Amount {1}"
+                            " is incorrect. Try setting the Charge Type to On Net Total."
+                        ).format(row.idx, tax.tax_amount)
+                    )
+
     def get_gl_entries(self):
         # company_currency is required by get_gl_dict
         # nosemgrep
@@ -255,8 +373,10 @@ def set_item_wise_tax_rates(self, item_name=None, tax_name=None):
         item_tax_map = self.get_item_tax_map(tax_templates, tax_accounts)
 
         for tax in taxes:
-            if tax.charge_type != "On Net Total":
-                tax.item_wise_tax_rates = "{}"
+            if tax.charge_type == "Actual":
+                if not tax.item_wise_tax_rates:
+                    tax.item_wise_tax_rates = "{}"
+
                 continue
 
             item_wise_tax_rates = (