fix(gstr-1): handle gov api error when downloading and make it optional for unfiled returns (backport #2897)

[mergify]

• closes: Option to generate GSTR-1 only for books for JSON support #2877
• closes: GSTR-1: Unfiled tab reconciliation could be optional: especially for cases where e-Invoice is not applicable #2881

_{Huly®: IC-3024}

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This is an automatic backport of pull request #2897 done by Mergify.

[codecov]

Codecov Report

Attention: Patch coverage is 4.34783% with 22 lines in your changes missing coverage. Please review.

Project coverage is 59.79%. Comparing base (bba95e4) to head (744fedc).
Report is 31 commits behind head on version-15-hotfix.

Files with missing lines	Patch %	Lines
...st_india/doctype/gst_return_log/generate_gstr_1.py	0.00%	9 Missing ⚠️
...gst_india/doctype/gst_return_log/gst_return_log.py	12.50%	7 Missing ⚠️
...iance/gst_india/doctype/gstr_1_beta/gstr_1_beta.py	0.00%	6 Missing ⚠️

Additional details and impacted files

@@                  Coverage Diff                  @@
##           version-15-hotfix    #2934      +/-   ##
=====================================================
- Coverage              59.86%   59.79%   -0.07%     
=====================================================
  Files                    122      122              
  Lines                  12131    12145      +14     
=====================================================
  Hits                    7262     7262              
- Misses                  4869     4883      +14     

Files with missing lines	Coverage Δ
india_compliance/gst_india/setup/__init__.py	34.16% <ø> (ø)
...iance/gst_india/doctype/gstr_1_beta/gstr_1_beta.py	0.00% <0.00%> (ø)
...gst_india/doctype/gst_return_log/gst_return_log.py	25.15% <12.50%> (-0.32%)	⬇️
...st_india/doctype/gst_return_log/generate_gstr_1.py	14.64% <0.00%> (-0.23%)	⬇️

[india-compliance-bot]

🎉 This PR is included in version 15.15.0 🎉

The release is available on GitHub release

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