Issue in LFT and RGT update for few accounts in Charts of Accounts and not shown in the Balance Sheet report

Following is an excerpt from the Chart of Accounts in my application:


Assets (LFT:1 & RGT: 260)
Liability (LFT:869 & RGT: 1180)

Capital Accounts (LFT:873 & RGT: 893)
Current Liabilities (LFT:894 & RGT: 1179)

Accounts Payable (LFT:895 & RGT: 912)
Duties & Taxes (LFT:913 & RGT: 986)

SGST (LFT:914 & RGT: 915)
CGST (LFT:916 & RGT: 917)
IGST (LFT:918 & RGT: 919)
CGST Payable (LFT:1183 & RGT: 1184)
SGST Payable (LFT:1185 & RGT: 1186)
IGST Payable (LFT:1187 & RGT: 1188)
CGST Receivable (LFT:930 & RGT: 931)
SGST Receivable (LFT:932 & RGT: 933)
IGST Receivable (LFT:934 & RGT: 935)

Income (LFT:791 & RGT: 868)
Expense (LFT:261 & RGT: 790)

There is no issue with the COA tree view. It appears properly as per child-parent linkages.

But I face an issue in the “Balance Sheet” report wherein "LIABILITY portion, does not show “CGST Payable”, “SGST Payable” and “IGST Payable” accounts. The primary observation is “LFT” and “RGT” values of these accounts is more than the LFT and RGT values of its parent i.e. “Duties & Taxes” and parent most account i.e. “Liability” having RGT=1180.

My question is: how these values are assigned to an account when create/update it?

How I can resolve the issue and show these accounts in the “Balance Sheet” report?

Should I correct the “RGT” value of parent from back-end to generate the desire result in balance sheet report?

What could be the cause of the improper “LFT” and “RGT” value? Is there any way to update or fix it on screen?