fix (India): Interstate internal transfer invoices not visible in GSTR-1

[deepeshgarg007]

Internal Transfers within different states were showing up in GSTR-1 Report
This PR fixes that issue

More on internal transfers in GST
https://frappe.io/app/help-article/stock-transfer-between-two-branches-with-gst

[codecov]

Codecov Report

Merging #27970 (d9d42b1) into develop (6019f60) will decrease coverage by 0.23%.
The diff coverage is 0.00%.

@@             Coverage Diff             @@
##           develop   #27970      +/-   ##
===========================================
- Coverage    54.55%   54.32%   -0.24%     
===========================================
  Files         1248     1255       +7     
  Lines        67518    67814     +296     
===========================================
+ Hits         36836    36837       +1     
- Misses       30682    30977     +295     

Impacted Files	Coverage Δ
erpnext/regional/report/gstr_1/gstr_1.py	0.00% <0.00%> (ø)
...ctype/product_tax_category/product_tax_category.py	0.00% <0.00%> (-100.00%)	⬇️
...rations/doctype/taxjar_settings/taxjar_settings.py	29.50% <0.00%> (-70.50%)	⬇️
erpnext/utilities/product.py	15.94% <0.00%> (-34.79%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	69.49% <0.00%> (-22.04%)	⬇️
erpnext/shopping_cart/product_info.py	32.35% <0.00%> (-20.59%)	⬇️
erpnext/shopping_cart/utils.py	32.14% <0.00%> (-3.58%)	⬇️
...xt/stock/report/stock_analytics/stock_analytics.py	90.09% <0.00%> (-2.98%)	⬇️
erpnext/assets/doctype/asset/depreciation.py	84.55% <0.00%> (-2.95%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	77.50% <0.00%> (-2.50%)	⬇️
... and 45 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

🟠 Waiting for conditions

• merged [:pushpin: backport requirement]

[deepeshgarg007]

@Mergifyio backport version-13-pre-release

[mergify]

backport version-13-pre-release

🟠 Waiting for conditions

• merged [:pushpin: backport requirement]

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #27978 fix (India): Interstate internal transfer invoices not visible in GSTR-1 (backport #27970) has been created for branch version-13-hotfix

[mergify]

backport version-13-pre-release

✅ Backports have been created

• #27979 fix (India): Interstate internal transfer invoices not visible in GSTR-1 (backport #27970) has been created for branch version-13-pre-release