diff --git a/erpnext/regional/report/gstr_1/gstr_1.py b/erpnext/regional/report/gstr_1/gstr_1.py
index a6de94a..9d8fa2a 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.py
+++ b/erpnext/regional/report/gstr_1/gstr_1.py
@@ -209,7 +209,10 @@
 					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:
 					self.item_tax_rate.setdefault(d.parent, {}).setdefault(d.item_code, item_tax_rate)
diff --git a/erpnext/regional/report/gstr_2/gstr_2.py b/erpnext/regional/report/gstr_2/gstr_2.py
index a362269..d9cab63 100644
--- a/erpnext/regional/report/gstr_2/gstr_2.py
+++ b/erpnext/regional/report/gstr_2/gstr_2.py
@@ -43,8 +43,11 @@
 		self.get_igst_invoices()
 		for inv, items_based_on_rate in self.items_based_on_tax_rate.items():
 			invoice_details = self.invoices.get(inv)
-			for rate, items in items_based_on_rate.items():
-				row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, items)
+			for key, items in items_based_on_rate.items():
+				rate = key[0]
+				account = key[1]
+
+				row, taxable_value = self.get_row_data_for_invoice(inv, invoice_details, rate, account, items)
 				tax_amount = taxable_value * rate / 100
 				if inv in self.igst_invoices:
 					row += [tax_amount, 0, 0]