fix: multiple fixes related to GSTR-1 tool (backport #2960)

[mergify]

---

This is an automatic backport of pull request #2960 done by [Mergify](https://mergify.com).

[huly-for-github]

Connected to Huly®: IC-3093

[codecov]

Codecov Report

Attention: Patch coverage is 7.69231% with 24 lines in your changes missing coverage. Please review.

Project coverage is 59.57%. Comparing base (2a9cc6d) to head (225f681).
Report is 11 commits behind head on version-15-hotfix.

Files with missing lines	Patch %	Lines
...mpliance/gst_india/utils/gstr_1/gstr_1_json_map.py	4.34%	22 Missing ⚠️
...st_india/doctype/gst_return_log/generate_gstr_1.py	50.00%	1 Missing ⚠️
...gst_india/doctype/gst_return_log/gst_return_log.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@                  Coverage Diff                  @@
##           version-15-hotfix    #2964      +/-   ##
=====================================================
- Coverage              59.68%   59.57%   -0.11%     
=====================================================
  Files                    122      122              
  Lines                  12171    12195      +24     
=====================================================
+ Hits                    7264     7265       +1     
- Misses                  4907     4930      +23     

Files with missing lines	Coverage Δ
...st_india/doctype/gst_return_log/generate_gstr_1.py	14.50% <50.00%> (-0.03%)	⬇️
...gst_india/doctype/gst_return_log/gst_return_log.py	25.15% <0.00%> (ø)
...mpliance/gst_india/utils/gstr_1/gstr_1_json_map.py	66.86% <4.34%> (-2.19%)	⬇️

[india-compliance-bot]

🎉 This PR is included in version 15.15.0 🎉

The release is available on GitHub release

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