[IMP] l10n_in: adopt new tax return mechanism and add GSTR-2B report

In community PR odoo/odoo#223358 and enterprise PR odoo/enterprise#92173.
we introduce the new tax return mechanism. This includes filing returns directly
from the Tax Returns dashboard, validation checks before submission
and an improved reconciliation flow.

This commit updates the Indian GST documentation to reflect these changes and
also adds the GSTR-2B report inside the Tax Reports section.

task- 5097904

closes odoo/documentation#14728

X-original-commit: 2fb17957f5
Signed-off-by: Anne-Françoise Marcq (afma) <afma@odoo.com>
Signed-off-by: Smit Patel (pasm) <pasm@odoo.com>

content/applications/finance/fiscal_localizations/india.rst

@@ -425,153 +425,146 @@ Username`.
 File-in GST Return
 ------------------
 
-When the :guilabel:`GST E-Filing & Matching Feature` is enabled, you can file your GST return. Go
-to :menuselection:`Accounting --> Reporting --> India --> GST Return periods` and create a new
-**GST Return Period** if it does not exist. GST Return file-in is done in **three steps** in Odoo:
+To file a GST return, make sure the :ref:`GST E-Filing & Matching Feature
+<india/indian-configuration>` is enabled. Then, go to the Accounting dashboard and click
+:guilabel:`Tax Returns` on the :guilabel:`Tax Returns` journal. In the
+:guilabel:`Accounting Periods` window, fill in the following fields.
+
+- :guilabel:`Opening Date`: Starting date from which tax return periods are created.
+- :guilabel:`Fiscal Year End`: End date of the fiscal year (e.g., :guilabel:`31 March`).
+- :guilabel:`GSTIN Periodicity`: Frequency of return filing (e.g., :guilabel:`Monthly`).
+
+.. tip::
+   Alternatively, go to :menuselection:`Accounting --> Reporting --> Tax Report`, click
+   :icon:`fa-book` :guilabel:`Report:` and select :guilabel:`GSTR-1 (IN)`. Then, click
+   :guilabel:`Returns` to file the return.
 
 .. note::
-   **Tax Return Periodicity** can be
-   :doc:`configured <../accounting/reporting/tax_returns>` according to the user's
-   needs.
+   To reconcile vendor bills with GST portal data, go to
+   :menuselection:`Accounting --> Reporting --> Tax Report`, click :icon:`fa-book`
+   :guilabel:`Report:` and select :guilabel:`GSTR-2B`, and click :guilabel:`Reconcile`.
 
 .. _india/gstr-1:
 
-Send GSTR-1
-~~~~~~~~~~~
+Filing GSTR-1 tax return
+~~~~~~~~~~~~~~~~~~~~~~~~
 
-#. Click :guilabel:`GSTR-1 Report` to verify the :ref:`GSTR-1 <india/gstr-1_report>` report before
-   uploading it to the **GST portal**.
+To file a GSTR-1 tax return, follow these steps:
 
-   .. image:: india/gst-gstr-1-verify.png
-      :alt: GSTR-1 verify
+#. Click the suitable :guilabel:`GSTR-1` report for the desired period to open the filing view.
+
+   .. image:: india/gst-gstr-1-file.png
+      :alt: GSTR-1 filing view
 
    .. note::
-      The system performs basic validations to ensure compliance with the GST portal's requirements.
-      Possible issues include:
+      It is recommended to file the return **five days before the filing date** to avoid any
+      penalties.
 
-      - **Incorrect Tax Application:** The tax type does not match the :guilabel:`Fiscal Position`
-        (:guilabel:`CGST/SGST` applied instead of :guilabel:`IGST` for interstate transactions, or
-        :guilabel:`IGST` applied instead of :guilabel:`CGST/SGST` for intrastate transactions).
-      - **Missing HSN Code:** No HSN Code is defined for the product.
-      - **Invalid HSN Code for Services:** The HSN Code for a service does not start with "99" or is
-        incorrect.
-      - **Non-compliant UQC:** The Unit Quantity Code (UQC) does not meet Indian GST standards.
+#. Odoo automatically performs validation checks before submission to ensure compliance with GST
+   portal requirements that must be addressed before filing.
 
-      If any validation fails, the system alerts users with a warning, highlighting the
-      discrepancies and providing a direct link to the affected lines.
+   .. note::
+      The following types of validation issues can be raised:
 
-      .. image:: india/gst-gstr-1-validation.png
-         :alt: GSTR-1 validation warning
+      - :guilabel:`Apply Appropriate Tax`: :guilabel:`IGST` is not applicable for intra-state
+        transactions.
+      - :guilabel:`Wrong CGST/SGST on Inter-State Transactions`: :guilabel:`CGST/SGST` cannot be
+        applied on inter-state transactions.
+      - :guilabel:`Fiscal Year Reversed Move`: Credit Notes for invoices issued in a given financial
+        year should not be included in GSTR-1 after **November 30th**; remove tax from these lines.
+      - :guilabel:`Invalid HSN Codes`:
+        - For products (non-services), HSN codes must not begin with `99`.
+        - For services, HSN codes must begin with `99`.
+      - :guilabel:`Missing HSN Codes`: Some product lines do not have HSN codes for journal
+        items.
+      - :guilabel:`Invalid UQC Codes`: The Unit Quantity Code (UQC) must comply with Indian GST
+        standards.
+      - :guilabel:`Missing Document Summary`: Document summary lines are mandatory for GSTR-1. This
+        check is always marked as :guilabel:`Anomaly` initially. After reviewing the summary by
+        clicking the relevant check, it changes to :guilabel:`Reviewed`.
+      - :guilabel:`Missing E-Invoice`: Some invoices are not linked to an e-invoice.
+      - :guilabel:`Unlinked Unregistered Credit Notes`: Credit Notes have been issued without
+        referencing an invoice.
 
-#. Click :guilabel:`Generate` to view the report in **Spreadsheet view**.
+   Validation checks have four stages:
 
-   .. image:: india/gst-gstr-1-generate.png
-      :alt: GSTR-1 generate
+   - :guilabel:`To Review`: Check requires review.
+   - :guilabel:`Reviewed`: Check has been reviewed.
+   - :guilabel:`Supervised`: Check is supervised, and a supervisor is assigned.
+   - :guilabel:`Anomaly`: Check has failed.
 
-   .. image:: india/gst-gstr-1-spreadsheet-view.png
-      :alt: GSTR-1 Spreadsheet View
+   Click on any individual check to view and resolve the corresponding issue.
 
-#. If the **GSTR-1** report is correct, then click :guilabel:`Push to GSTN` to send it to the **GST
-   portal**. The status of the :guilabel:`GSTR-1` report changes to :guilabel:`Sending`.
+   .. tip::
+      A tax return can only be validated when all checks are in the :guilabel:`Reviewed` or
+      :guilabel:`Supervised` stage.
 
-   .. image:: india/gst-gstr-1-sending.png
-      :alt: GSTR-1 in the Sending Status
+   After reviewing the checks, click :guilabel:`Validate`. The :guilabel:`Review` stage appears in
+   green then.
 
-#. After a few seconds, the status of the **GSTR-1** report changes to :guilabel:`Waiting for
-   Status`. It means that the **GSTR-1** report has been sent to the :guilabel:`GST Portal` and is
-   being verified on the :guilabel:`GST Portal`;
+#. Click :guilabel:`GSTR-1 (IN)` to review the report.
 
-   .. image:: india/gst-gstr-1-waiting.png
-      :alt: GSTR-1 in the Waiting for Status
+#. Click :guilabel:`Submit`, and click :guilabel:`Push Data` in the
+   :guilabel:`Submission Instructions` window to send the report to the GST portal.
 
-#. Once more, after a few seconds, the status either changes to :guilabel:`Sent` or :guilabel:`Error
-   in Invoice`. The status :guilabel:`Error in Invoice` indicates that some of the invoices are not
-   correctly filled out to be validated by the **GST portal**;
+   During this step, GST portal credentials must be verified. As the data is being sent, the
+   :guilabel:`Send` stage in the progress bar appears orange. Once the GST portal confirms receipt,
+   the stage turns green. If an error occurs, the :guilabel:`Send` stage changes to red.
 
-   - If the state of the **GSTR-1** is :guilabel:`Sent`, it means your **GSTR-1** report is ready to
-     be filed on the **GST portal**.
+   .. note::
+      Click the :icon:`fa-ellipsis-v` :guilabel:`(ellipsis)` icon on the relevant :guilabel:`GSTR-1`
+      line to display additional options:
 
-     .. image:: india/gst-gstr-1-sent.png
-        :alt: GSTR-1 Sent
+      - :guilabel:`Generate XLSX`: Download the GSTR-1 report as an XLSX file.
+      - :guilabel:`Reset`: Clear the current state and revert the return to the initial stage.
 
-   - If the state of the **GSTR-1** is :guilabel:`Error in Invoice`, invoices can be checked for
-     errors in the chatter. Once issues have been resolved, the user can click
-     :guilabel:`Push to GSTN` to submit the file again on the **GST portal**.
+#. Click :guilabel:`Check Status` to retrieve the current status from the GST portal.
+   Once the confirmation is received, the :guilabel:`Review` stage in the progress bar turns green.
+   Then, click :guilabel:`Mark as Filed` to finalize and submit the return as filed.
 
-     .. image:: india/gst-gstr-1-error.png
-        :alt: GSTR-1 Error in Invoice
+   .. important::
+      Once a return is marked as **Filed**, it cannot be reset or filed again.
 
-#. Click :guilabel:`Mark as Filed` after filing the **GSTR-1** report on the **GST portal**. The
-   status of the report changes to :guilabel:`Filed` in **Odoo**.
+.. _india/gstr-2b:
 
-   .. image:: india/gst-gstr-1-filed.png
-      :alt: GSTR-1 in the Filed Status
+Receive GSTR-2B tax reconciliation
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
 
-.. _india/gstr-2B:
+#. Select the relevant :guilabel:`GSTR-2B` report for the desired period that needs to be
+   reconciled.
 
-Receive GSTR-2B
-~~~~~~~~~~~~~~~
+#. In the validation checks view, click :guilabel:`Fetch E-Invoice` to retrieve vendor e-invoice
+   data for the reconciliation period. The check is initially marked as :guilabel:`Anomaly` and
+   changes to :guilabel:`Reviewed` after fetching. Then, click :guilabel:`Validate` to confirm and
+   mark the :guilabel:`Review` stage as green.
 
-Users can retrieve the **GSTR-2B Report** from the **GST portal**. This automatically reconciles
-the **GSTR-2B** report with your Odoo bills;
+   .. important::
+      The :guilabel:`Fetch E-Invoice` check only turns green if the e-invoice data is fetched
+      **two days after the end of the last month's reconciliation period**.
 
-#. Click :guilabel:`Fetch GSTR-2B Summary` to retrieve the **GSTR-2B** summary. After a few seconds,
-   the status of the report changes to :guilabel:`Waiting for Reception`. This means Odoo is trying
-   to receive the **GSTR-2B** report from the **GST portal**;
+#. Click :guilabel:`Fetch GSTR-2B` to retrieve all invoices from the GST portal. Once the data is
+   fetched, the :guilabel:`Fetch` stage in the progress bar turns green. To view the raw report
+   data, click :guilabel:`GSTR-2B (IN)`.
 
-   .. image:: india/gst-gstr-2b-waiting.png
-      :alt: GSTR-2B in Waiting for Reception
+#. The fetched invoices are automatically matched with the E-invoices. Click :guilabel:`View Bills`
+   to see detailed matching results.
 
-#. Once more, after a few seconds, the status of the **GSTR-2B** changes to the :guilabel:`Being
-   Processed`. It means Odoo is reconciling the **GSTR-2B** report with your Odoo bills;
+   .. note::
+      The :guilabel:`Match` stage indicates the reconciliation status:
 
-   .. image:: india/gst-gstr-2b-processed.png
-      :alt: GSTR-2B in Waiting for Reception
+      - Orange: Partially matched (some bills require correction).
+      - Green: Fully matched (all bills reconciled).
 
-#. Once it is done, the status of the **GSTR-2B** report changes to either :guilabel:`Matched` or
-   :guilabel:`Partially Matched`;
+      In case of mismatches, correct the affected bills, then click the :icon:`fa-ellipsis-v`
+      :guilabel:`(ellipsis)` icon to access additional options:
 
-   - If the status is :guilabel:`Matched`:
+      - :guilabel:`Re-Match`: Re-run the matching process after making corrections.
+      - :guilabel:`Reset`: Reset the reconciliation to the :guilabel:`Match` stage.
 
-      .. image:: india/gst-gstr-2b-matched.png
-         :alt: GSTR-2B Matched
-
-   - If the status is :guilabel:`Partially Matched`, you can review and modify the bills by
-     clicking :guilabel:`View Reconciled Bills`. This will display categorized discrepancies, such
-     as bills missing in Odoo or GSTR-2. After making the necessary corrections, click
-     :guilabel:`re-match` to update the reconciliation and ensure accuracy before finalizing the
-     report.
-
-      .. image:: india/gst-gstr-2b-partially.png
-         :alt: GSTR-2B Partially Matched
-
-.. _india/gstr-3:
-
-GSTR-3 report
-~~~~~~~~~~~~~
-
-The :ref:`GSTR-3 <india/gstr-3_report>` report is a monthly summary of **sales** and **purchases**.
-This return is auto-generated by extracting information from **GSTR-1** and **GSTR-2**.
-
-#. Users can compare the **GSTR-3** report with the **GSTR-3** report available on the
-   **GST portal** to verify if they match by clicking :guilabel:`GSTR-3 Report`;
-
-#. Once the **GSTR-3** report has been verified by the user and the tax amount on the **GST portal**
-   has been paid. Once paid, the report can be **closed** by clicking :guilabel:`Closing Entry`;
-
-   .. image:: india/gst-gstr-3-not_filed.png
-      :alt: GSTR-3
-
-#. In :guilabel:`Closing Entry`, add the tax amount paid on the **GST portal** using challan, and
-   click :guilabel:`POST` to post the :guilabel:`Closing Entry`;
-
-   .. image:: india/gst-gstr-3-post.png
-      :alt: GSTR-3 Post Entry
-
-#. Once posted, the **GSTR-3** report status changes to :guilabel:`Filed`.
-
-   .. image:: india/gst-gstr-3-filed.png
-      :alt: GSTR-3 Filed
+#. After all bills are fully matched, click the :icon:`fa-ellipsis-v` :guilabel:`(ellipsis)` icon
+   and select :guilabel:`Mark as Complete`.
+   The :guilabel:`Complete` stage in the progress bar turns green, finalizing the bill
+   reconciliation.
 
 .. _india/gstr_reports:
 
@@ -587,23 +580,35 @@ The :guilabel:`GSTR-1` report is divided into sections. It displays the :guilabe
 :abbr:`CGST (Central Goods and Services Tax)`, :abbr:`SGST (State Goods and Service Tax)`,
 :abbr:`IGST (Integrated Goods and Services Tax)`, and :guilabel:`CESS` for each section.
 
-   .. image:: india/gst-gstr-1-sale-report.png
+   .. image:: india/gst-gstr-1-report.png
       :alt: GSTR-1 Report
 
-.. _india/gstr-3_report:
+.. _india/gstr-2b_report:
 
-GSTR-3 report
--------------
+GSTR-2B report
+--------------
 
-The :guilabel:`GSTR-3` report contains different sections:
+The :guilabel:`GSTR-2` report is divided into sections. It displays the :guilabel:`Base` amount,
+:abbr:`CGST (Central Goods and Services Tax)`, :abbr:`SGST (State Goods and Service Tax)`,
+:abbr:`IGST (Integrated Goods and Services Tax)`, and :guilabel:`CESS` for each section.
+
+   .. image:: india/gst-gstr-2b-report.png
+      :alt: GSTR-2B Report
+
+.. _india/gstr-3b_report:
+
+GSTR-3B report
+--------------
+
+The :guilabel:`GSTR-3B` report contains different sections:
 
 - Details of inward and outward supply subject to a **reverse charge**;
 - Eligible :abbr:`ITC (Income Tax Credit)`;
 - Values of **exempt**, **Nil-rated**, and **non-GST** inward supply;
 - Details of inter-state supplies made to **unregistered** persons.
 
-   .. image:: india/gst-gstr-3-report.png
-      :alt: GSTR-3 Report
+   .. image:: india/gst-gstr-3b-report.png
+      :alt: GSTR-3B Report
 
 Profit and Loss (IN) report
 ---------------------------