Return refund as B2C when NIC refuses the buyer's GSTIN
A return whose credit note NIC refuses because the BUYER's GSTIN is
cancelled or invalid could not be settled at all: the approval threw, and
with it went the refund, the stock and the return rows (NSUPDL5176, Mobile
Hub, GSTIN 08DCUPD7948K1ZP). Where the invoice itself had never been filed
the return was instead refunded with no credit note at all, leaving the
refund undocumented.
Raising the note automatically is not the answer - it is Finance's call,
and the GST on a cancelled-GSTIN sale is not recoverable, so paying the
full value back loses it. Both flows therefore record the refusal and stop.
GstProService: getIrnFailureReason (NIC's refusal for an invoice),
isInvalidBuyerGstin (that refusal is about the buyer's registration -
deliberately NOT a state-code mismatch, which is a data error to fix and
retry, nor anything naming our own seller GSTIN) and briefIrnReason (one
plain-ASCII line of 128 chars; credit_note is latin1 and sql_mode is empty,
so anything else would store as '?').
PurchaseReturnServiceImpl: both the invoice-return and the debit-note
refund detect that refusal, record it through ReturnIrnFailureRecorder and
throw ReturnIrnGstinFailureException. The recorder commits in REQUIRES_NEW
because the approval it records is about to roll back, and it only inserts -
return_irn_failure carries no foreign key on purpose, since an FK check
would take a shared lock on the very PurchaseReturnOrder row the dying
transaction may still hold.
Finance may then settle the return as B2C for the rest of that calendar day:
refundAsB2c credits the value NET of GST in whole rupees (B2cRefundQuote,
HALF_UP per line, so the line table and the total always agree), restores
the stock and issues a local credit note for exactly that amount with no tax
on its lines, no IRN and NIC's reason recorded. The amount is fixed - the
caller must pass back the quoted figure - and a remark and explicit consent
are required. On a later day the option only reopens after a fresh approval
attempt is refused again, so NIC is always re-checked first.
Mails: every refusal notifies Accounts L2 and above; the B2C settlement
notifies them and the partner's Warehouse L1/L2, both tabulated.
The partner account statement is unaffected: it skips RETURNS notes and
credits returns from returnorderinfo, so the new notes cannot double-credit.
DEPLOY ORDER: apply sql/add_return_b2c_refund_20260921.sql BEFORE any war
built from this dao. CreditNote now maps irn_skip_reason and b2c, so every
credit-note read in web, fofo and cron fails until the columns exist.
Untested beyond compilation.