fix: GSTR report fixes
diff --git a/erpnext/regional/report/gstr_1/gstr_1.py b/erpnext/regional/report/gstr_1/gstr_1.py
index accbff7..815a4e4 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.py
+++ b/erpnext/regional/report/gstr_1/gstr_1.py
@@ -204,7 +204,10 @@
 					sum(i.get('base_net_amount', 0) for i in items
 					    if i.item_code == d.item_code and i.parent == d.parent))
 
-				item_tax_rate = json.loads(d.item_tax_rate)
+				item_tax_rate = {}
+
+				if d.item_tax_rate:
+					item_tax_rate = json.loads(d.item_tax_rate)
 
 				if item_tax_rate:
 					for account, rate in item_tax_rate.items():