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Basically both Neutral and Earth/Ground are current carrying conductors in electrical system but in different situation.
Neutral Conductor: Carries current in excess to the circuit but no potential/voltage(Zero Volts) based on normal conditions. This has a direct connection/node to a certain circuit.
Ground/Earth Conductor: Carries Current if a certain circuit has any line faults(open wire that touches either equipment housing and the like). This has no direct connection/node to a certain circuit.
the neutral caries the current back from the load while the earth doesn't carry a current and it is connected to the body of the load for safety
The returning path of current is called "neutral".
When neutral is grounded it is called "earth".
