[ADD]:Reverse charge mechanism in GST

addons/l10n_in_gst/__manifest__.py

@@ -17,6 +17,7 @@
         'security/ir.model.access.csv',
         'data/product_uom_data.xml',
         'data/note_issue_reason_data.xml',
+        'data/res_company_data.xml',
         'wizard/account_invoice_refund_view.xml',
         'views/product_uom_view.xml',
         'views/res_partner_view.xml',

addons/l10n_in_gst/data/res_company_data.xml

@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="utf-8"?>
+
+<flectra noupdate="1">
+
+    <record id="in_gst_rc_account" model="account.account">
+        <field name="code">205311</field>
+        <field name="name">Reverse Charge(GST)</field>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+    </record>
+
+    <record id="base.main_company" model="res.company">
+        <field name="rc_gst_account_id" ref="in_gst_rc_account"/>
+    </record>
+</flectra>

addons/l10n_in_gst/models/account_invoice.py

@@ -52,6 +52,88 @@ class AccountInvoice(models.Model):
                                          readonly=True,
                                          states={
                                              'draft': [('readonly', False)]})
+    reverse_charge = fields.Boolean(
+        'Reverse Charge', readonly=True,
+        states={'draft': [('readonly', False)]})
+    reverse_tax_line_ids = fields.One2many(
+        'reverse.account.invoice.tax', 'invoice_id', string='Tax Lines',
+        readonly=True, states={'draft': [('readonly', False)]}, copy=False)
+
+    @api.one
+    @api.depends(
+        'state', 'currency_id', 'invoice_line_ids.price_subtotal',
+        'move_id.line_ids.amount_residual',
+        'move_id.line_ids.currency_id')
+    def _compute_residual(self):
+        super(AccountInvoice, self)._compute_residual()
+        sign = self.type in ['in_refund', 'out_refund'] and -1 or 1
+        if self.reverse_charge:
+            residual = self.residual - self.amount_tax
+            self.residual_signed = abs(residual) * sign
+            self.residual = abs(residual)
+
+    @api.multi
+    def action_invoice_open(self):
+        if not self.reverse_charge:
+            return super(AccountInvoice, self).action_invoice_open()
+        list_data = []
+        account_tax_obj = self.env['account.tax']
+        custom_amount = 0.0
+        self.reverse_tax_line_ids = [[6, 0, []]]
+        for tax_line in self.tax_line_ids:
+            tax_id = account_tax_obj.search([('name', '=', tax_line.name)])
+            account_id = tax_id.account_id.id
+            if self.partner_id.vat:
+                account_id = tax_line.account_id.id
+            if not account_id:
+                account_id = tax_line.account_id.id
+            list_data.append((0, 0, {
+                'name': tax_line.name,
+                'partner_id':
+                    self.partner_id.parent_id.id or self.partner_id.id,
+                'account_id': account_id,
+                'debit': tax_line.amount_total,
+                'move_id': False,
+                'invoice_id': self.id,
+                'tax_line_id': tax_id,
+                'quantity': 1,
+                }
+            ))
+
+        total_tax_amount = self.amount_tax
+        reverse_list_data = []
+        for tax_line_id in self.tax_line_ids:
+            reverse_list_data.append((0, 0, tax_line_id.read()[0]))
+
+        if reverse_list_data:
+            self.update({'reverse_tax_line_ids': reverse_list_data})
+        for line_id in self.invoice_line_ids:
+            line_id.reverse_invoice_line_tax_ids = \
+                [[6, 0, line_id.invoice_line_tax_ids.ids]]
+
+        self.invoice_line_ids.update({'invoice_line_tax_ids': [[6, 0, []]]})
+        self.update({'tax_line_ids': [[6, 0, []]], 'amount_tax': 0.0})
+        res = super(AccountInvoice, self).action_invoice_open()
+        for move_line_id in list_data:
+            move_line_id[2].update({'move_id': self.move_id.id})
+        list_data.append(
+            (0, 0, self.get_move_line_vals(total_tax_amount - custom_amount)))
+        self.move_id.state = 'draft'
+        self.move_id.line_ids = list_data
+        self.move_id.post()
+        return res
+
+    @api.multi
+    def get_move_line_vals(self, credit):
+        return {
+            'name': '/',
+            'partner_id': self.partner_id.parent_id.id or self.partner_id.id,
+            'account_id': self.company_id.rc_gst_account_id.id,
+            'credit': credit,
+            'move_id': self.move_id.id,
+            'invoice_id': self.id,
+            'quantity': 1,
+        }
 
     @api.onchange('partner_id', 'company_id')
     def _onchange_partner_id(self):
@@ -60,13 +142,32 @@ class AccountInvoice(models.Model):
             self.partner_id.partner_location = \
                 self.partner_id._get_partner_location_details(self.company_id)
 
-
     @api.onchange('fiscal_position_id')
     def _onchange_fiscal_position_id(self):
         """ Onchange of Fiscal Position update tax values in invoice lines. """
+        if self.fiscal_position_id:
             for line in self.invoice_line_ids:
                 line._set_taxes()
 
+    @api.multi
+    @api.returns('self')
+    def refund(self, date_invoice=None,
+               date=None, description=None, journal_id=None):
+        result = super(AccountInvoice, self).refund(
+            date_invoice=date_invoice, date=date,
+            description=description, journal_id=journal_id)
+        if result.refund_invoice_id.type == 'in_invoice':
+            result.write(
+                {'reverse_charge': result.refund_invoice_id.reverse_charge})
+        if result.type == 'in_refund' \
+                and result.refund_invoice_id.reverse_charge:
+            for index, line_id in enumerate(result.invoice_line_ids):
+                line_id.invoice_line_tax_ids = [[
+                    6, 0, result.refund_invoice_id.invoice_line_ids[
+                        index].reverse_invoice_line_tax_ids.ids]]
+            result._onchange_invoice_line_ids()
+        return result
+
     @api.multi
     def action_move_create(self):
         """ Do not apply taxes if company has been registered under
@@ -128,3 +229,14 @@ class AccountInvoice(models.Model):
                 'gst_type': invoice.gst_type,
             })
         return result
+
+class ReverseAccountInvoiceTax(models.Model):
+    _inherit = 'account.invoice.tax'
+    _name = 'reverse.account.invoice.tax'
+
+
+class AccountInvoiceLine(models.Model):
+    _inherit = "account.invoice.line"
+
+    reverse_invoice_line_tax_ids = fields.Many2many(
+        'account.tax', string='Taxes', copy=False)

addons/l10n_in_gst/models/res_company.py

@@ -20,6 +20,7 @@ class Company(models.Model):
                                      default=time.strftime('2017-07-01'))
     company_b2c_limit_line = fields.One2many('res.company.b2c.limit',
                                              'company_id', string='B2C Limit')
+    rc_gst_account_id = fields.Many2one('account.account', 'Reverse Charge')
 
     def onchange_state(self, gst_type, vat, state):
         result = {'vat': '', 'country_id': False}

addons/l10n_in_gst/report/gst_report.py

@@ -135,7 +135,6 @@ class GSTR1Report(models.AbstractModel):
                 ('gst_invoice', '=', 'b2b'), ('vat', '!=', False)]
         if post.get('gst_invoice') == 'cdnur':
             final_inv_domain = common_domain + refund_domain + cdnur_domain
-
         final_invoice_ids = acc_invoice.search(final_inv_domain)
         for inv in final_invoice_ids:
             inv_data_list = []
@@ -159,15 +158,17 @@ class GSTR1Report(models.AbstractModel):
 
             for line in inv.invoice_line_ids:
                 cess_amount = igst_amount = cgst_amount = sgst_amount = 0.0
-
+                if inv.reverse_charge:
-                if line.invoice_line_tax_ids:
+                    tax_lines = line.reverse_invoice_line_tax_ids
+                else:
+                    tax_lines = line.invoice_line_tax_ids
+                if tax_lines:
                     price_unit = line.price_unit * (
                         1 - (line.discount or 0.0) / 100.0)
-                    taxes = line.invoice_line_tax_ids.compute_all(
+                    taxes = tax_lines.compute_all(
                         price_unit, line.invoice_id.currency_id,
                         line.quantity, line.product_id,
                         line.invoice_id.partner_id)['taxes']
-
                     for tax_data in taxes:
                         tax = acc_tax.browse(tax_data['id'])
                         if tax.tax_group_id.name == 'Cess':
@@ -185,7 +186,7 @@ class GSTR1Report(models.AbstractModel):
                                 'amount'] > 0):
                             sgst_amount += tax_data['amount']
 
-                    for tax in line.invoice_line_tax_ids:
+                    for tax in tax_lines:
                         rate = 0
                         if tax.id not in tax_list:
                             if tax.tax_group_id.name == 'IGST' \
@@ -213,7 +214,6 @@ class GSTR1Report(models.AbstractModel):
                                 line_data = self._prepare_taxable_line_data(
                                     line, inv, igst_amount, cgst_amount,
                                     sgst_amount, cess_amount, rate, tax)
-
                                 if post.get('gst_invoice') in \
                                         ['b2b', 'b2cl', 'b2cs', 'b2bur']:
                                     line_data.update({
@@ -241,7 +241,7 @@ class GSTR1Report(models.AbstractModel):
                                 if post.get('gst_invoice') == 'b2b':
                                     line_data.update({
                                         'inv_type': 'Regular',
-                                        'reverse_charge': 'N',
+                                        'reverse_charge': 'Y' if inv.reverse_charge else 'N',
                                     })
                                 if post.get('gst_invoice') == 'b2bur':
                                     supply_type = dict(inv.fields_get(
@@ -376,10 +376,14 @@ class GSTR1Report(models.AbstractModel):
                 invoice_domain)
         for line in hsn_invoice_line_ids:
             igst_amount = cgst_amount = sgst_amount = cess_amount = 0.0
-            if line.invoice_line_tax_ids:
+            if line.invoice_id.reverse_charge:
+                tax_lines = line.reverse_invoice_line_tax_ids
+            else:
+                tax_lines = line.invoice_line_tax_ids
+            if tax_lines:
                 price_unit = line.price_unit * (
                     1 - (line.discount or 0.0) / 100.0)
-                taxes = line.invoice_line_tax_ids.compute_all(
+                taxes = tax_lines.compute_all(
                     price_unit, line.invoice_id.currency_id,
                     line.quantity, line.product_id,
                     line.invoice_id.partner_id)['taxes']
@@ -446,6 +450,7 @@ class GSTR1Report(models.AbstractModel):
             no_of_recepient = 0
 
             for inv in result:
+                if inv.get('reverse_charge') != 'Y':
                     taxable_value_total += float(inv['taxable_value'])
                     igst_amount += float(inv['igst'])
                     sgst_amount += float(inv['sgst'])
@@ -473,7 +478,7 @@ class GSTR1Report(models.AbstractModel):
             invoice_value = 0.0
             for invoice_id in invoices_list:
                 ids = self.env['account.invoice'].search(
-                    [('number', '=', invoice_id)])
+                    [('number', '=', invoice_id), ('reverse_charge', '=', False)])
                 invoice_value += ids.amount_total
             summary.update({
                 "no_of_invoices": no_of_invoices,

addons/l10n_in_gst/security/ir.model.access.csv

@@ -3,3 +3,4 @@ access_note_issue_reason_all,access_note_issue_reason_all,model_note_issue_reaso
 access_note_issue_reason,access_note_issue_reason,model_note_issue_reason,,1,0,0,0
 access_res_company_b2c_limit_all,access_res_company_b2c_limit_all,model_res_company_b2c_limit,base.group_system,1,1,1,1
 access_res_company_b2c_limit,access_res_company_b2c_limit,model_res_company_b2c_limit,,1,0,0,0
+access_reverse_account_invoice_tax,access_reverse_account_invoice_tax,model_reverse_account_invoice_tax,,1,0,0,0

addons/l10n_in_gst/views/account_invoice_view.xml

@@ -77,6 +77,9 @@
                 <field name="vat" readonly="1"
                        attrs="{'invisible': [('state', 'not in', ('open', 'paid'))]}"/>
             </xpath>
+            <xpath expr="//field[@name='date_due']" position="after">
+                <field name="reverse_charge" attrs="{'invisible': [('type', 'in', ['out_invoice', 'out_refund'])]}"/>
+            </xpath>
             <xpath expr="//field[@name='partner_id']" position="after">
                 <field name="e_commerce_partner_id"
                        attrs="{'readonly': [('state', '!=', 'draft')]}"
@@ -85,6 +88,14 @@
             <xpath expr="//field[@name='tax_line_ids']" position="attributes">
                 <attribute name="attrs">{'invisible': [('tax_line_ids', '=', [])]}</attribute>
             </xpath>
+            <xpath expr="//field/tree/field[@name='invoice_line_tax_ids']" position="after">
+                <field name="reverse_invoice_line_tax_ids" widget="many2many_tags" invisible="1"/>
+            </xpath>
+            <xpath expr="//page[@name='other_info']" position="after">
+                <page string="Reverse Charge" name="reverse_charge_info" attrs="{'invisible': [('reverse_charge', '=', False)]}">
+                    <field name="reverse_tax_line_ids" nolabel="1"/>
+                </page>
+            </xpath>
         </field>
     </record>
 
@@ -112,5 +123,18 @@
         <field name="name">Nature of Transaction</field>
     </record>
 
+    <record id="view_in_reverse_invoice_tax_tree" model="ir.ui.view">
+        <field name="name">in_reverse.account.invoice.tax.tree</field>
+        <field name="model">reverse.account.invoice.tax</field>
+        <field name="arch" type="xml">
+            <tree string="Reverse Invoice Taxes">
+                <field name="name"/>
+                <field name="account_id" groups="account.group_account_user"/>
+                <field name="base"/>
+                <field name="amount_total"/>
+            </tree>
+        </field>
+    </record>
+
 
 </flectra>

addons/l10n_in_gst/views/res_company_view.xml

@@ -18,6 +18,9 @@
                 <separator string="B2C Limit"/>
                 <field name="company_b2c_limit_line"/>
             </xpath>
+            <xpath expr="//field[@name='report_header']" position="after">
+                <field name="rc_gst_account_id" required="1"/>
+            </xpath>
         </field>
     </record>