fix: selectively download sections in GSTR-1 based on summary information (backport #2938)

[mergify]

Reduces Number of API calls.

• Handle Nil Return
• Handle Sections with zero values

_{Huly®: IC-3065}

---

This is an automatic backport of pull request #2938 done by Mergify.

[codecov]

Codecov Report

Attention: Patch coverage is 17.64706% with 14 lines in your changes missing coverage. Please review.

Project coverage is 60.96%. Comparing base (7ddbd00) to head (6249f05).
Report is 17 commits behind head on version-14-hotfix.

Files with missing lines	Patch %	Lines
...mpliance/gst_india/utils/gstr_1/gstr_1_download.py	17.64%	14 Missing ⚠️

Additional details and impacted files

@@                  Coverage Diff                  @@
##           version-14-hotfix    #2954      +/-   ##
=====================================================
- Coverage              61.02%   60.96%   -0.07%     
=====================================================
  Files                    115      115              
  Lines                  11174    11187      +13     
=====================================================
+ Hits                    6819     6820       +1     
- Misses                  4355     4367      +12     

Files with missing lines	Coverage Δ
...mpliance/gst_india/utils/gstr_1/gstr_1_download.py	19.40% <17.64%> (-2.82%)	⬇️

[india-compliance-bot]

🎉 This PR is included in version 14.30.14 🎉

The release is available on GitHub release

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