I have only one query that is - " If IGST receivable Rs. 1000/- Dr. CGST Payable Rs. 1500/- Cr. SGST Payable Rs. 1500/- Cr. " Kindly suggest me is IGST adjusted with CGST and after adjustment CGST Payable only 500/- & SGST Payble Only Rs. 1500/- .....