feat: allow itc claim period for RCM Purchase Invoice

[ljain112]

Allow ITC Claim for RCM Purchase Invoice in a different month.

• Outward RCM liability will be reported as per the Posting Date.
• Inward RCM will be reported as per ITC Claim Period/Posting Date.

no-docs

[codacy-production]

Up to standards ✅

🟢 Issues 0 issues

Results:
0 new issues

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🟢 Metrics -6 complexity

Metric	Results
Complexity	-6

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[greptile-apps]

Confidence Score: 5/5

Safe to merge — only a P2 style comment, no logic or correctness issues found.

Changes are well-scoped: removal of the Unregistered-RCM restriction is clean, the is_outward_query flag correctly isolates the outward liability query from the ITC period filter, and both the unit and integration tests cover the new behaviour end-to-end. The only finding is a misleading inline comment.

No files require special attention.

Important Files Changed

Filename	Overview
india_compliance/gst_india/utils/itc_claim.py	Removes the Unregistered-RCM restriction: deletes _validate_itc_claim_period_for_rcm_invoice and the early-return in _calculate_itc_claim_period. Unregistered RCM invoices now follow the same next-unfiled-period logic as all other invoices.
india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.py	Adds is_outward_query flag that forces Posting Date filter on outward supply queries, correctly separating RCM output tax liability (always posting date) from ITC (follows claim period).
india_compliance/gst_india/doctype/gstr_3b_report/test_gstr_3b_report.py	New test_rcm_outward_liability test covers the split-period scenario end-to-end; logic and assertions look correct.
india_compliance/gst_india/overrides/test_purchase_invoice.py	Test updated to verify that Unregistered RCM invoices now accept any valid period (including "Deferred" and future periods), replacing the old restriction assertions.
india_compliance/gst_india/utils/test_itc_claim.py	Unit test updated to assert Unregistered RCM follows next-unfiled-period logic; adds case where posting period is already filed to confirm the skip-to-next-period path.

_{Reviews (2): Last reviewed commit: "refactor: changes as per review" | Re-trigger Greptile}

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ℹ️ Review info

⚙️ Run configuration

Configuration used: Organization UI

Review profile: CHILL

Plan: Pro

Run ID: 9c464705-fd3d-472f-a104-a33ba8c98e9d

📥 Commits

Reviewing files that changed from the base of the PR and between 8b6d9bd and ff72049.

📒 Files selected for processing (5)

• india_compliance/gst_india/doctype/gstr_3b_report/gstr_3b_report.py
• india_compliance/gst_india/doctype/gstr_3b_report/test_gstr_3b_report.py
• india_compliance/gst_india/overrides/test_purchase_invoice.py
• india_compliance/gst_india/utils/itc_claim.py
• india_compliance/gst_india/utils/test_itc_claim.py

📝 Walkthrough

Walkthrough

The changes introduce configurability to ITC period filtering in GSTR 3B reports. The apply_itc_period_filter method now accepts an optional filter_by parameter, with get_outward_tax_invoices explicitly specifying "Posting Date" for outward invoice selection. A special-case validation rule that required unregistered RCM (Reverse Charge Mechanism) invoices to claim ITC in the same period as posting date has been removed from the ITC claim utilities. Supporting test coverage has been added for RCM behavior across month boundaries, and existing tests have been updated to reflect the new behavior where unregistered RCM invoices can have ITC claim periods independent of posting date.

🚥 Pre-merge checks | ✅ 3 | ❌ 2

❌ Failed checks (1 warning, 1 inconclusive)

Check name	Status	Explanation	Resolution
Docstring Coverage	⚠️ Warning	Docstring coverage is 53.33% which is insufficient. The required threshold is 80.00%.	Write docstrings for the functions missing them to satisfy the coverage threshold.
Description check	❓ Inconclusive	No pull request description was provided by the author, making it impossible to assess whether the description relates to the changeset.	Add a pull request description explaining the motivation and impact of allowing flexible ITC claim periods for RCM Purchase Invoices.

✅ Passed checks (3 passed)

Check name	Status	Explanation
Title check	✅ Passed	The title accurately describes the main change: allowing flexible ITC claim period selection for RCM Purchase Invoices instead of forcing it to the posting date.
Linked Issues check	✅ Passed	Check skipped because no linked issues were found for this pull request.
Out of Scope Changes check	✅ Passed	Check skipped because no linked issues were found for this pull request.

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[ljain112]

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[ljain112]

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