fix: add comment in gst return log for backdated transactions (backport #2656)

[mergify]

---

This is an automatic backport of pull request #2656 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of b2f70ed has failed:

On branch mergify/bp/version-15-hotfix/pr-2656
Your branch is up to date with 'origin/version-15-hotfix'.

You are currently cherry-picking commit b2f70edf.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   india_compliance/gst_india/doctype/gst_return_log/gst_return_log.py
	modified:   india_compliance/gst_india/doctype/gst_settings/gst_settings.py
	modified:   india_compliance/gst_india/overrides/payment_entry.py
	modified:   india_compliance/gst_india/overrides/sales_invoice.py
	modified:   india_compliance/gst_india/overrides/transaction.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   india_compliance/gst_india/overrides/test_transaction.py

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[codecov]

Codecov Report

Attention: Patch coverage is 96.42857% with 1 line in your changes missing coverage. Please review.

Project coverage is 61.43%. Comparing base (ebcafbb) to head (c457198).
Report is 7 commits behind head on version-15-hotfix.

Files with missing lines	Patch %	Lines
...gst_india/doctype/gst_return_log/gst_return_log.py	93.33%	1 Missing ⚠️

Additional details and impacted files

@@                  Coverage Diff                  @@
##           version-15-hotfix    #2682      +/-   ##
=====================================================
+ Coverage              61.36%   61.43%   +0.07%     
=====================================================
  Files                    120      120              
  Lines                  11634    11658      +24     
=====================================================
+ Hits                    7139     7162      +23     
- Misses                  4495     4496       +1     

Files with missing lines	Coverage Δ
...nce/gst_india/doctype/gst_settings/gst_settings.py	77.21% <100.00%> (+0.64%)	⬆️
...ia_compliance/gst_india/overrides/payment_entry.py	66.86% <100.00%> (+0.19%)	⬆️
...ia_compliance/gst_india/overrides/sales_invoice.py	81.61% <100.00%> (ø)
...ndia_compliance/gst_india/overrides/transaction.py	89.09% <100.00%> (+0.12%)	⬆️
...gst_india/doctype/gst_return_log/gst_return_log.py	25.67% <93.33%> (+7.15%)	⬆️

... and 5 files with indirect coverage changes

[india-compliance-bot]

🎉 This PR is included in version 15.13.5 🎉

The release is available on GitHub release

Your semantic-release bot 📦🚀