fix: conditionally update b2c limit as per changes in law (backport #2712)

[mergify[bot]]

closes #2413

_{Huly®: IC-2838}

---

This is an automatic backport of pull request #2712 done by Mergify.

[codecov[bot]]

Codecov Report

Attention: Patch coverage is 68.75000% with 5 lines in your changes missing coverage. Please review.

Project coverage is 60.09%. Comparing base (b76cf21) to head (623240a). Report is 20 commits behind head on version-15-hotfix.

Files with missing lines	Patch %	Lines
india_compliance/gst_india/report/gstr_1/gstr_1.py	40.00%	3 Missing :warning:
...ndia_compliance/gst_india/utils/gstr_1/__init__.py	77.77%	2 Missing :warning:

Additional details and impacted files

[](https://app.codecov.io/gh/resilient-tech/india-compliance/pull/2714?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=resilient-tech) ```diff @@ Coverage Diff @@ ## version-15-hotfix #2714 +/- ## ================================================== Coverage 60.09% 60.09% ================================================== Files 122 122 Lines 12034 12040 +6 ================================================== + Hits 7232 7236 +4 - Misses 4802 4804 +2 ``` | [Files with missing lines](https://app.codecov.io/gh/resilient-tech/india-compliance/pull/2714?dropdown=coverage&src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=resilient-tech) | Coverage Δ | | |---|---|---| | [...a\_compliance/gst\_india/utils/gstr\_1/gstr\_1\_data.py](https://app.codecov.io/gh/resilient-tech/india-compliance/pull/2714?src=pr&el=tree&filepath=india_compliance%2Fgst_india%2Futils%2Fgstr_1%2Fgstr_1_data.py&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=resilient-tech#diff-aW5kaWFfY29tcGxpYW5jZS9nc3RfaW5kaWEvdXRpbHMvZ3N0cl8xL2dzdHJfMV9kYXRhLnB5) | `83.20% <100.00%> (-0.07%)` | :arrow_down: | | [...ndia\_compliance/gst\_india/utils/gstr\_1/\_\_init\_\_.py](https://app.codecov.io/gh/resilient-tech/india-compliance/pull/2714?src=pr&el=tree&filepath=india_compliance%2Fgst_india%2Futils%2Fgstr_1%2F__init__.py&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=resilient-tech#diff-aW5kaWFfY29tcGxpYW5jZS9nc3RfaW5kaWEvdXRpbHMvZ3N0cl8xL19faW5pdF9fLnB5) | `99.05% <77.77%> (-0.95%)` | :arrow_down: | | [india\_compliance/gst\_india/report/gstr\_1/gstr\_1.py](https://app.codecov.io/gh/resilient-tech/india-compliance/pull/2714?src=pr&el=tree&filepath=india_compliance%2Fgst_india%2Freport%2Fgstr_1%2Fgstr_1.py&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=resilient-tech#diff-aW5kaWFfY29tcGxpYW5jZS9nc3RfaW5kaWEvcmVwb3J0L2dzdHJfMS9nc3RyXzEucHk=) | `38.88% <40.00%> (-0.17%)` | :arrow_down: | [](https://app.codecov.io/gh/resilient-tech/india-compliance/pull/2714?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=resilient-tech)

[india-compliance-bot]

:tada: This PR is included in version 15.14.0 :tada:

The release is available on GitHub release

Your semantic-release bot :package::rocket: