fix(India): Report GSTR-1 minor fixes

[vorasmit]

Minor Fixes made to Report GSTR1

Summary of fixes:

• Billing Address GSTIN should be considered for B2B transactions instead of Shipping Address GSTIN.
• GST Category SEZ without payment of tax and Regular Composition were getting missed out. Now they shall be covered in B2B transactions.
• Cleaner implementation for get_invoice_type

[codecov]

Codecov Report

Merging #29700 (1cc061b) into develop (b35b637) will increase coverage by 4.72%.
The diff coverage is 12.50%.

❗ Current head 1cc061b differs from pull request most recent head 2bc157a. Consider uploading reports for the commit 2bc157a to get more accurate results

@@             Coverage Diff             @@
##           develop   #29700      +/-   ##
===========================================
+ Coverage    54.12%   58.85%   +4.72%     
===========================================
  Files         1112     1112              
  Lines        69563    69467      -96     
===========================================
+ Hits         37651    40884    +3233     
+ Misses       31912    28583    -3329     

Impacted Files	Coverage Δ
erpnext/regional/report/gstr_1/gstr_1.py	8.44% <12.50%> (+8.44%)	⬆️
...eport/item_variant_details/item_variant_details.py	31.32% <0.00%> (-56.63%)	⬇️
...work_order_stock_report/work_order_stock_report.py	50.00% <0.00%> (-50.00%)	⬇️
.../report/delayed_item_report/delayed_item_report.py	60.78% <0.00%> (-35.30%)	⬇️
...payroll/doctype/income_tax_slab/income_tax_slab.py	83.33% <0.00%> (-16.67%)	⬇️
...saction/incorrect_balance_qty_after_transaction.py	88.37% <0.00%> (-11.63%)	⬇️
...rial_no_valuation/incorrect_serial_no_valuation.py	85.96% <0.00%> (-10.53%)	⬇️
...xt/stock/report/stock_analytics/stock_analytics.py	80.19% <0.00%> (-9.91%)	⬇️
erpnext/portal/utils.py	23.18% <0.00%> (-5.80%)	⬇️
erpnext/education/doctype/student/student.py	73.68% <0.00%> (-3.16%)	⬇️
... and 149 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #29768 fix(India): Report GSTR-1 minor fixes (backport #29700) has been created for branch version-13-hotfix