diff --git a/erpnext/regional/india/e_invoice/utils.py b/erpnext/regional/india/e_invoice/utils.py
index eea85cd..96f7f1b 100644
--- a/erpnext/regional/india/e_invoice/utils.py
+++ b/erpnext/regional/india/e_invoice/utils.py
@@ -202,9 +202,11 @@
 		item[attr] = 0
 
 	for t in invoice.taxes:
-		# this contains item wise tax rate & tax amount (incl. discount)
-		item_tax_detail = json.loads(t.item_wise_tax_detail).get(item.item_code)
-		if t.account_head in gst_accounts_list:
+		is_applicable = t.tax_amount and t.account_head in gst_accounts_list
+		if is_applicable:
+			# this contains item wise tax rate & tax amount (incl. discount)
+			item_tax_detail = json.loads(t.item_wise_tax_detail).get(item.item_code)
+
 			item_tax_rate = item_tax_detail[0]
 			# item tax amount excluding discount amount
 			item_tax_amount = (item_tax_rate / 100) * item.base_net_amount
@@ -229,7 +231,7 @@
 
 	if invoice.apply_discount_on == 'Net Total' and invoice.discount_amount:
 		invoice_value_details.base_total = abs(invoice.base_total)
-		invoice_value_details.invoice_discount_amt = invoice.base_discount_amount
+		invoice_value_details.invoice_discount_amt = abs(invoice.base_discount_amount)
 	else:
 		invoice_value_details.base_total = abs(invoice.base_net_total)
 		# since tax already considers discount amount