[ADD] l10n_in : ADD Reverse Charge Tax

Reverse charge is a mechanism under which the recipient of the goods or services is liable to pay the tax instead of the provider of the goods and services.
2020-04-30 07:20:07 +00:00
parent 34c631d363
commit 4774f97e9f
5 changed files with 1184 additions and 14 deletions
@@ -5,6 +5,7 @@
 "p10051","SGST Receivable","10051","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","l10n_in.sgst_tag_account","False"
 "p10052","CGST Receivable","10052","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","l10n_in.cgst_tag_account","False"
 "p10053","IGST Receivable","10053","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","l10n_in.igst_tag_account","False"
+"p10057","Reverse Charge Tax Receivable","10057","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","","False"
 "p10054","TDS Receivable","10058","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","","False"
 "p10061","Deposit Account","10061","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","","False"
 "p10071","Prepaid Insurance","10071","account.data_account_type_current_assets","l10n_in.indian_chart_template_standard","","False"
@@ -137,4 +137,75 @@
        <field name="tax_dest_id" ref="igst_purchase_28"/>
    </record>

+    <record model="account.fiscal.position.template" id="fiscal_position_in_reverse_charge_intra">
+        <field name="chart_template_id" ref="indian_chart_template_standard"/>
+        <field name="name">Reverse charge Intra State</field>
+    </record>
+
+    <record id="account_fiscal_position_tax_in_purchase_1_intra_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_intra"/>
+        <field name="tax_src_id" ref="sgst_purchase_1"/>
+        <field name="tax_dest_id" ref="sgst_purchase_1_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_2_intra_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_intra"/>
+        <field name="tax_src_id" ref="sgst_purchase_2"/>
+        <field name="tax_dest_id" ref="sgst_purchase_2_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_5_intra_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_intra"/>
+        <field name="tax_src_id" ref="sgst_purchase_5"/>
+        <field name="tax_dest_id" ref="sgst_purchase_5_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_12_intra_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_intra"/>
+        <field name="tax_src_id" ref="sgst_purchase_12"/>
+        <field name="tax_dest_id" ref="sgst_purchase_12_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_18_intra_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_intra"/>
+        <field name="tax_src_id" ref="sgst_purchase_18"/>
+        <field name="tax_dest_id" ref="sgst_purchase_18_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_28_intra_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_intra"/>
+        <field name="tax_src_id" ref="sgst_purchase_28"/>
+        <field name="tax_dest_id" ref="sgst_purchase_28_rc"/>
+    </record>
+
+    <record model="account.fiscal.position.template" id="fiscal_position_in_reverse_charge_inter">
+        <field name="chart_template_id" ref="indian_chart_template_standard"/>
+        <field name="name">Reverse charge Inter State</field>
+    </record>
+
+    <record id="account_fiscal_position_tax_in_purchase_1_rc_inter_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_inter"/>
+        <field name="tax_src_id" ref="sgst_purchase_1"/>
+        <field name="tax_dest_id" ref="igst_purchase_1_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_2_rc_inter_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_inter"/>
+        <field name="tax_src_id" ref="sgst_purchase_2"/>
+        <field name="tax_dest_id" ref="igst_purchase_2_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_5_rc_inter_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_inter"/>
+        <field name="tax_src_id" ref="sgst_purchase_5"/>
+        <field name="tax_dest_id" ref="igst_purchase_5_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_12_rc_inter_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_inter"/>
+        <field name="tax_src_id" ref="sgst_purchase_12"/>
+        <field name="tax_dest_id" ref="igst_purchase_12_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_18_rc_inter_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_inter"/>
+        <field name="tax_src_id" ref="sgst_purchase_18"/>
+        <field name="tax_dest_id" ref="igst_purchase_18_rc"/>
+    </record>
+    <record id="account_fiscal_position_tax_in_purchase_28_rc_inter_rc" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_in_reverse_charge_inter"/>
+        <field name="tax_src_id" ref="sgst_purchase_28"/>
+        <field name="tax_dest_id" ref="igst_purchase_28_rc"/>
+    </record>
 </odoo>
@@ -207,17 +207,17 @@ class L10nInAccountInvoiceReport(models.Model):
                    ELSE ''
                    END) as gst_format_shipping_bill_date,
                CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_igst')
+                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_igst', 'tax_report_line_igst_rc'))
                    THEN aml.balance
                    ELSE 0
                    END AS igst_amount,
                CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_cgst')
+                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_cgst', 'tax_report_line_cgst_rc'))
                    THEN aml.balance
                    ELSE 0
                    END AS cgst_amount,
                CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_sgst')
+                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc'))
                    THEN aml.balance
                    ELSE 0
                    END AS sgst_amount,
@@ -226,14 +226,14 @@ class L10nInAccountInvoiceReport(models.Model):
                    JOIN account_account_tag aat_temp ON aat_temp.id = aat_aml_rel_temp.account_account_tag_id
                    JOIN account_tax_report_line_tags_rel tag_rep_ln_temp ON aat_temp.id = tag_rep_ln_temp.account_account_tag_id
                    where temp_aml.move_id = aml.move_id and temp_aml.product_id = aml.product_id
-                    and tag_rep_ln_temp.account_tax_report_line_id IN (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_cess')
+                    and tag_rep_ln_temp.account_tax_report_line_id IN (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_cess', 'tax_report_line_cess_rc'))
                    ) AS cess_amount,
                CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_sgst') OR at.l10n_in_reverse_charge = True
+                    (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc'))
                    THEN NULL
                    ELSE (CASE WHEN aml.tax_base_amount <> 0 THEN aml.tax_base_amount ELSE NULL END)
                    END AS price_total,
-                (CASE WHEN aj.type = 'sale' AND (am.move_type IS NULL OR am.move_type != 'out_refund') THEN -1 ELSE 1 END) AS amount_sign,
+                (CASE WHEN (aj.type = 'sale' AND am.move_type != 'out_refund') or (aj.type = 'purchase' AND at.l10n_in_reverse_charge AND am.move_type != 'in_refund') THEN -1 ELSE 1 END) AS amount_sign,
                (CASE WHEN atr.parent_tax IS NOT NULL THEN atr.parent_tax
                    ELSE at.id END) AS tax_id,
                (CASE WHEN atr.parent_tax IS NOT NULL THEN parent_at.amount
@@ -265,7 +265,7 @@ class L10nInAccountInvoiceReport(models.Model):
    def _where(self):
        return """
                WHERE am.state = 'posted'
-                    AND tag_rep_ln.account_tax_report_line_id in (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_igst','tax_report_line_cgst','tax_report_line_sgst','tax_report_line_zero_rated'))
+                    AND tag_rep_ln.account_tax_report_line_id in (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_igst', 'tax_report_line_cgst', 'tax_report_line_sgst', 'tax_report_line_zero_rated', 'tax_report_line_igst_rc', 'tax_report_line_cgst_rc', 'tax_report_line_sgst_rc'))
        """

    def _group_by(self):
@@ -43,37 +43,37 @@ class L10nInProductHsnReport(models.Model):
            CASE WHEN pt.l10n_in_hsn_description IS NULL THEN '' ELSE pt.l10n_in_hsn_description END AS hsn_description,
            CASE WHEN uom.l10n_in_code IS NULL THEN '' ELSE uom.l10n_in_code END AS l10n_in_uom_code,
            CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_sgst') OR at.l10n_in_reverse_charge = True
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc')) OR at.l10n_in_reverse_charge = True
                THEN 0
                ELSE aml.quantity
                END AS quantity,
            CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_igst')
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_igst', 'tax_report_line_igst_rc'))
                THEN aml.balance * (CASE WHEN aj.type = 'sale' THEN -1 ELSE 1 END)
                ELSE 0
                END AS igst_amount,
            CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_cgst')
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_cgst', 'tax_report_line_cgst_rc'))
                THEN aml.balance * (CASE WHEN aj.type = 'sale' THEN -1 ELSE 1 END)
                ELSE 0
                END AS cgst_amount,
            CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_sgst')
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc'))
                THEN aml.balance * (CASE WHEN aj.type = 'sale' THEN -1 ELSE 1 END)
                ELSE 0
                END AS sgst_amount,
            CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_cess')
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_cess', 'tax_report_line_cess_rc'))
                THEN aml.balance * (CASE WHEN aj.type = 'sale' THEN -1 ELSE 1 END)
                ELSE 0
                END AS cess_amount,
            CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_sgst')
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc'))
                THEN 0
                ELSE (CASE WHEN aml.tax_line_id IS NOT NULL THEN aml.tax_base_amount ELSE aml.balance * (CASE WHEN aj.type = 'sale' THEN -1 ELSE 1 END) END)
                END AS price_total,
            (CASE WHEN tag_rep_ln.account_tax_report_line_id IN
-                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name='tax_report_line_sgst')
+                (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc'))
                THEN 0
                ELSE (CASE WHEN aml.tax_line_id IS NOT NULL THEN aml.tax_base_amount ELSE 1 END)
                END) + (aml.balance * (CASE WHEN aj.type = 'sale' THEN -1 ELSE 1 END))  AS total