diff --git a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py
index 579540993e2f..be062fcff858 100644
--- a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py
+++ b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py
@@ -245,11 +245,10 @@ def get_outward_items(self, doctype):
 			)
 
 			for d in item_details:
-				if d.item_code not in self.invoice_items.get(d.parent, {}):
-					self.invoice_items.setdefault(d.parent, {}).setdefault(d.item_code, 0.0)
-					self.invoice_items[d.parent][d.item_code] += d.get("taxable_value", 0) or d.get(
-						"base_net_amount", 0
-					)
+				self.invoice_items.setdefault(d.parent, {}).setdefault(d.item_code, 0.0)
+				self.invoice_items[d.parent][d.item_code] += d.get("taxable_value", 0) or d.get(
+					"base_net_amount", 0
+				)
 
 				if d.is_nil_exempt and d.item_code not in self.is_nil_exempt:
 					self.is_nil_exempt.append(d.item_code)
@@ -336,7 +335,6 @@ def get_outward_tax_details(self, doctype):
 
 	def set_outward_taxable_supplies(self):
 		inter_state_supply_details = {}
-
 		for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
 			gst_category = self.invoice_detail_map.get(inv, {}).get("gst_category")
 			place_of_supply = (
@@ -362,7 +360,6 @@ def set_outward_taxable_supplies(self):
 							else:
 								self.report_dict["sup_details"]["osup_det"]["iamt"] += taxable_value * rate / 100
 								self.report_dict["sup_details"]["osup_det"]["txval"] += taxable_value
-
 								if (
 									gst_category in ["Unregistered", "Registered Composition", "UIN Holders"]
 									and self.gst_details.get("gst_state") != place_of_supply.split("-")[1]