Vat Interim Account with huge Balances

Hi All,

As per my knowledege Vat interim Account should be null or very low balances.

In the process of audit busines Identified that service tax and vat interim accounts are with huge balance.

where for service tax, we found that receipts were created with different locations, where service tax regime is not set. we fixed the issue by creating service tax regime setup for other locations.

We need to identify, what is causing for huge GL balances for VAT interim recovery account.

I have checked VAT claims term where claim percentage is defined.

Please suggest what should be monitored.