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Why we use Account Interim account in GST.

Hello Team,
I have little bit confusion, there is GST Posting setup and there is CGST Account Receivable and CGST Account Payable, and another posting setup CGST Account receivable (Interim) and CGST Account Payable (Interim).
1. what is difference between this?
2. which kind of entry will post A/c Rcble and which kind will post in A/c. rcble interim.
3. please advice....
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