diff --git a/india_compliance/gst_india/doctype/gstr_1_beta/gstr_1_export.py b/india_compliance/gst_india/doctype/gstr_1_beta/gstr_1_export.py
index e0f098f303..2bb1fe9553 100644
--- a/india_compliance/gst_india/doctype/gstr_1_beta/gstr_1_export.py
+++ b/india_compliance/gst_india/doctype/gstr_1_beta/gstr_1_export.py
@@ -21,10 +21,7 @@
     GSTR1_ItemField,
     GSTR1_SubCategory,
 )
-from india_compliance.gst_india.utils.gstr_1.gstr_1_json_map import (
-    convert_to_gov_data_format,
-    get_category_wise_data,
-)
+from india_compliance.gst_india.utils.gstr_1.gstr_1_json_map import GSTR1DataMapper
 
 
 class ExcelWidth(Enum):
@@ -58,7 +55,7 @@ def process_data(self, input_data):
         2. Format/Transform the data to match the Gov Excel format
         """
 
-        category_wise_data = get_category_wise_data(input_data)
+        category_wise_data = GSTR1DataMapper().get_category_wise_data(input_data)
         processed_data = {}
 
         for category, data in category_wise_data.items():
@@ -1141,7 +1138,7 @@ def __init__(self, company_gstin, month_or_quarter, year):
 
         self.summary = gstr1_log.load_data("reconcile_summary")["reconcile_summary"]
         data = gstr1_log.load_data("reconcile")["reconcile"]
-        self.data = get_category_wise_data(data)
+        self.data = GSTR1DataMapper().get_category_wise_data(data)
 
     def export_data(self):
         excel = ExcelExporter()
@@ -2080,7 +2077,7 @@ def download_gstr_1_json(
         "data": {
             "gstin": company_gstin,
             "fp": period,
-            **convert_to_gov_data_format(data, company_gstin),
+            **GSTR1DataMapper().convert_to_gov_data_format(data, company_gstin),
         },
         "filename": f"GSTR-1-Gov-{company_gstin}-{period}.json",
     }
diff --git a/india_compliance/gst_india/doctype/gstr_1_log/gstr_1_log.py b/india_compliance/gst_india/doctype/gstr_1_log/gstr_1_log.py
index 8bd15c7a69..6b3279da98 100644
--- a/india_compliance/gst_india/doctype/gstr_1_log/gstr_1_log.py
+++ b/india_compliance/gst_india/doctype/gstr_1_log/gstr_1_log.py
@@ -22,7 +22,7 @@
 )
 from india_compliance.gst_india.utils.gstr_1.gstr_1_json_map import (
     GSTR1BooksData,
-    summarize_retsum_data,
+    GSTR1DataMapper,
 )
 from india_compliance.gst_india.utils.gstr_utils import request_otp
 
@@ -41,7 +41,7 @@ def get_summarized_data(self, data, is_filed=False):
         Helper function to summarize data for each sub-category
         """
         if is_filed and data.get("summary"):
-            return summarize_retsum_data(data.get("summary"))
+            return GSTR1DataMapper().summarize_retsum_data(data.get("summary"))
 
         subcategory_summary = self.get_subcategory_summary(data)
 
diff --git a/india_compliance/gst_india/utils/gstr_1/gstr_1_download.py b/india_compliance/gst_india/utils/gstr_1/gstr_1_download.py
index 94a4d2102d..5d27d1b398 100644
--- a/india_compliance/gst_india/utils/gstr_1/gstr_1_download.py
+++ b/india_compliance/gst_india/utils/gstr_1/gstr_1_download.py
@@ -6,9 +6,7 @@
 from india_compliance.gst_india.doctype.gstr_import_log.gstr_import_log import (
     create_import_log,
 )
-from india_compliance.gst_india.utils.gstr_1.gstr_1_json_map import (
-    convert_to_internal_data_format,
-)
+from india_compliance.gst_india.utils.gstr_1.gstr_1_json_map import GSTR1DataMapper
 
 UNFILED_ACTIONS = [
     "B2B",
@@ -77,7 +75,7 @@ def download_gstr1_json_data(gstr1_log):
 
         json_data.update(response)
 
-    mapped_data = convert_to_internal_data_format(json_data)
+    mapped_data = GSTR1DataMapper().convert_to_internal_data_format(json_data)
     gstr1_log.update_json_for(data_field, mapped_data, reset_reconcile=True)
 
     if is_queued:
@@ -109,7 +107,7 @@ def save_gstr_1(gstin, return_period, json_data, return_type):
             title=_("Invalid Response Received."),
         )
 
-    mapped_data = convert_to_internal_data_format(json_data)
+    mapped_data = GSTR1DataMapper().convert_to_internal_data_format(json_data)
 
     gstr1_log = frappe.get_doc("GSTR-1 Log", f"{return_period}-{gstin}")
     gstr1_log.update_json_for(data_field, mapped_data, overwrite=False)
diff --git a/india_compliance/gst_india/utils/gstr_1/gstr_1_json_map.py b/india_compliance/gst_india/utils/gstr_1/gstr_1_json_map.py
index d57409262d..fb1ae0282f 100644
--- a/india_compliance/gst_india/utils/gstr_1/gstr_1_json_map.py
+++ b/india_compliance/gst_india/utils/gstr_1/gstr_1_json_map.py
@@ -8,8 +8,10 @@
     GSTR1DocumentIssuedSummary,
     GSTR11A11BData,
 )
-from india_compliance.gst_india.utils import get_gst_accounts_by_type
-from india_compliance.gst_india.utils.__init__ import get_party_for_gstin
+from india_compliance.gst_india.utils import (
+    get_gst_accounts_by_type,
+    get_party_for_gstin,
+)
 from india_compliance.gst_india.utils.gstr_1 import (
     CATEGORY_SUB_CATEGORY_MAPPING,
     SUB_CATEGORY_GOV_CATEGORY_MAPPING,
@@ -24,6 +26,7 @@
     GSTR1_SubCategory,
 )
 from india_compliance.gst_india.utils.gstr_1.gstr_1_data import GSTR1Invoices
+from india_compliance.gst_india.utils.gstr_mapper_utils import GSTRDataMapper
 
 ############################################################################################################
 ### Map Govt JSON to Internal Data Structure ###############################################################
@@ -1834,179 +1837,35 @@ def map_document_types(self, doc_type, *args):
         return self.SECTION_NAMES.get(doc_type, doc_type)
 
 
-CLASS_MAP = {
-    GovJsonKey.B2B.value: B2B,
-    GovJsonKey.B2CL.value: B2CL,
-    GovJsonKey.EXP.value: Exports,
-    GovJsonKey.B2CS.value: B2CS,
-    GovJsonKey.NIL_EXEMPT.value: NilRated,
-    GovJsonKey.CDNR.value: CDNR,
-    GovJsonKey.CDNUR.value: CDNUR,
-    GovJsonKey.HSN.value: HSNSUM,
-    GovJsonKey.DOC_ISSUE.value: DOC_ISSUE,
-    GovJsonKey.AT.value: AT,
-    GovJsonKey.TXP.value: TXPD,
-    GovJsonKey.SUPECOM.value: SUPECOM,
-    GovJsonKey.RET_SUM.value: RETSUM,
-}
-
-
-def convert_to_internal_data_format(gov_data):
-    """
-    Converts Gov data format to internal data format for all categories
-    """
-    output = {}
-
-    for category, mapper_class in CLASS_MAP.items():
-        if not gov_data.get(category):
-            continue
-
-        output.update(
-            mapper_class().convert_to_internal_data_format(gov_data.get(category))
-        )
-
-    return output
-
-
-def get_category_wise_data(
-    subcategory_wise_data: dict,
-    mapping: dict = SUB_CATEGORY_GOV_CATEGORY_MAPPING,
-) -> dict:
-    """
-    returns category wise data from subcategory wise data
-
-    Args:
-        subcategory_wise_data (dict): subcategory wise data
-        mapping (dict): subcategory to category mapping
-        with_subcategory (bool): include subcategory level data
-
-    Returns:
-        dict: category wise data
-
-    Example (with_subcategory=True):
-        {
-            "B2B, SEZ, DE": {
-                "B2B": data,
-                ...
-            }
-            ...
-        }
-
-    Example (with_subcategory=False):
-        {
-            "B2B, SEZ, DE": data,
-            ...
-        }
-    """
-    category_wise_data = {}
-    for subcategory, category in mapping.items():
-        if not subcategory_wise_data.get(subcategory.value):
-            continue
-
-        category_wise_data.setdefault(category.value, []).extend(
-            subcategory_wise_data.get(subcategory.value, [])
-        )
-
-    return category_wise_data
-
-
-def convert_to_gov_data_format(internal_data: dict, company_gstin: str) -> dict:
-    """
-    converts internal data format to Gov data format for all categories
-    """
-
-    category_wise_data = get_category_wise_data(internal_data)
-
-    output = {}
-    for category, mapper_class in CLASS_MAP.items():
-        if not category_wise_data.get(category):
-            continue
-
-        output[category] = mapper_class().convert_to_gov_data_format(
-            category_wise_data.get(category), company_gstin=company_gstin
-        )
-
-    return output
-
-
-def summarize_retsum_data(input_data):
-    if not input_data:
-        return []
-
-    summarized_data = []
-    total_values_keys = [
-        "total_igst_amount",
-        "total_cgst_amount",
-        "total_sgst_amount",
-        "total_cess_amount",
-        "total_taxable_value",
-    ]
-    amended_data = {key: 0 for key in total_values_keys}
-
-    input_data = {row.get("description"): row for row in input_data}
-
-    def _sum(row):
-        return flt(sum([row.get(key, 0) for key in total_values_keys]), 2)
-
-    for category, sub_categories in CATEGORY_SUB_CATEGORY_MAPPING.items():
-        category = category.value
-        if category not in input_data:
-            continue
-
-        # compute total liability and total amended data
-        amended_category_data = input_data.get(f"{category} (Amended)", {})
-        for key in total_values_keys:
-            amended_data[key] += amended_category_data.get(key, 0)
-
-        # add category data
-        if _sum(input_data[category]) == 0:
-            continue
-
-        summarized_data.append({**input_data.get(category), "indent": 0})
-
-        # add subcategory data
-        for sub_category in sub_categories:
-            sub_category = sub_category.value
-            if sub_category not in input_data:
-                continue
-
-            if _sum(input_data[sub_category]) == 0:
-                continue
-
-            summarized_data.append(
-                {
-                    **input_data.get(sub_category),
-                    "indent": 1,
-                    "consider_in_total_taxable_value": (
-                        False
-                        if sub_category
-                        in SUBCATEGORIES_NOT_CONSIDERED_IN_TOTAL_TAXABLE_VALUE
-                        else True
-                    ),
-                    "consider_in_total_tax": (
-                        False
-                        if sub_category in SUBCATEGORIES_NOT_CONSIDERED_IN_TOTAL_TAX
-                        else True
-                    ),
-                }
-            )
-
-    # add total amendment liability
-    if _sum(amended_data) != 0:
-        summarized_data.extend(
-            [
-                {
-                    "description": "Net Liability from Amendments",
-                    **amended_data,
-                    "indent": 0,
-                    "consider_in_total_taxable_value": True,
-                    "consider_in_total_tax": True,
-                    "no_of_records": 0,
-                }
-            ]
-        )
+class GSTR1DataMapper(GSTRDataMapper):
+    CLASS_MAP = {
+        GovJsonKey.B2B.value: B2B,
+        GovJsonKey.B2CL.value: B2CL,
+        GovJsonKey.EXP.value: Exports,
+        GovJsonKey.B2CS.value: B2CS,
+        GovJsonKey.NIL_EXEMPT.value: NilRated,
+        GovJsonKey.CDNR.value: CDNR,
+        GovJsonKey.CDNUR.value: CDNUR,
+        GovJsonKey.HSN.value: HSNSUM,
+        GovJsonKey.DOC_ISSUE.value: DOC_ISSUE,
+        GovJsonKey.AT.value: AT,
+        GovJsonKey.TXP.value: TXPD,
+        GovJsonKey.SUPECOM.value: SUPECOM,
+        GovJsonKey.RET_SUM.value: RETSUM,
+    }
 
-    return summarized_data
+    category_sub_category_mapping = CATEGORY_SUB_CATEGORY_MAPPING
+    subcategories_not_considered_in_total_tax = (
+        SUBCATEGORIES_NOT_CONSIDERED_IN_TOTAL_TAX
+    )
+    subcategories_not_considered_in_total_taxable_value = (
+        SUBCATEGORIES_NOT_CONSIDERED_IN_TOTAL_TAXABLE_VALUE
+    )
+    mapping = SUB_CATEGORY_GOV_CATEGORY_MAPPING
+
+    def convert_to_gov_data_format(self, internal_data, company_gstin):
+        category_wise_data = self.get_category_wise_data(internal_data)
+        return super().convert_to_gov_data_format(category_wise_data, company_gstin)
 
 
 ####################################################################################################
diff --git a/india_compliance/gst_india/utils/gstr_1/test_gstr_1_json_map.py b/india_compliance/gst_india/utils/gstr_1/test_gstr_1_json_map.py
index a602bcbb0f..aa0dbd4086 100644
--- a/india_compliance/gst_india/utils/gstr_1/test_gstr_1_json_map.py
+++ b/india_compliance/gst_india/utils/gstr_1/test_gstr_1_json_map.py
@@ -24,8 +24,8 @@
     SUPECOM,
     TXPD,
     Exports,
+    GSTR1DataMapper,
     NilRated,
-    get_category_wise_data,
 )
 
 
@@ -39,9 +39,11 @@ def normalize_data(data):
 
 def process_mapped_data(data):
     return list(
-        get_category_wise_data(
+        GSTR1DataMapper()
+        .get_category_wise_data(
             normalize_data(copy.deepcopy(data)), SUB_CATEGORY_GOV_CATEGORY_MAPPING
-        ).values()
+        )
+        .values()
     )[0]