fix(India): Incorrect taxable in GSTR-3B report

[deepeshgarg007]

Taxable value for invoice having the same item repeated multiple times was not getting reported correctly

[codecov]

Codecov Report

Merging #31294 (50aafdb) into develop (25f9d58) will decrease coverage by 0.11%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #31294      +/-   ##
===========================================
- Coverage    63.59%   63.48%   -0.12%     
===========================================
  Files          986      986              
  Lines        67456    67456              
===========================================
- Hits         42902    42826      -76     
- Misses       24554    24630      +76     

Impacted Files	Coverage Δ
.../regional/doctype/gstr_3b_report/gstr_3b_report.py	77.91% <100.00%> (-0.09%)	⬇️
...tch_item_expiry_status/batch_item_expiry_status.py	67.92% <0.00%> (-24.53%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	67.79% <0.00%> (-22.04%)	⬇️
...ext/accounts/report/balance_sheet/balance_sheet.py	36.36% <0.00%> (-21.82%)	⬇️
erpnext/accounts/doctype/bank/bank.py	71.42% <0.00%> (-14.29%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	51.36% <0.00%> (-9.55%)	⬇️
...enefit_application/employee_benefit_application.py	64.49% <0.00%> (-8.29%)	⬇️
...unts/report/purchase_register/purchase_register.py	71.71% <0.00%> (-5.27%)	⬇️
...pnext/setup/doctype/sales_partner/sales_partner.py	65.21% <0.00%> (-4.35%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	74.25% <0.00%> (-2.98%)	⬇️
... and 29 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #31310 fix(India): Incorrect taxable in GSTR-3B report (backport #31294) has been created for branch version-13-hotfix