diff --git a/erpnext/regional/report/gstr_1/gstr_1.py b/erpnext/regional/report/gstr_1/gstr_1.py
index 815a4e4..3a8149d 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.py
+++ b/erpnext/regional/report/gstr_1/gstr_1.py
@@ -209,7 +209,6 @@
 				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():
 						tax_rate_dict = self.item_tax_rate.setdefault(d.parent, {}).setdefault(d.item_code, [])
 						tax_rate_dict.append(rate)