GST India - Accounting of Standalone AP invoice.

@10%

Dear Experts,

We have created an AP invoice with below details -

Rent (Exp. Account) 10000

Applied on above -

CGST @10% = 1000

SGST @10% = 1000

Total Invoice amount is Rs. 12000/-

Validated & create accounting done for the same, But on review of accounting details of above AP transaction, system showing as below -

[ITEM]                       Rent (Exp. Account) Dr.  10000

[MISCELLANEOUS]  Rent (Exp. Account) Dr.  1000

[MISCELLANEOUS]  Rent (Exp. Account) Dr.  1000

[LIABILITY] Party liability A/c                      Cr.              12000

Please clarity that - why [Miscellaneous] heads not impacted "Interim Recovery account CGST" in accounting line 2 of Rs. 1000 and "Interim Recovery account SGST" in accounting line 3 of Rs. 1000.

Note - We have created CGST & SGST taxes as recoverable taxes.