IGST CLAIM AGAINST CGST & SGST

Only when IGST input is exhausted.

Let's understand with Example
IGST Input =100
IGST output =80
CGST Input= 50
SGST Input = 50
SGST output = 60
CGST output =60

IGST Balance = 20(100-80)
CGST Set-off = 10 IGST balance +50 CGST balance - 60 CGST output = Nil

SGST Set-off = 10 IGST balance + 50 Sgst Input - 60 Sgst Output = Nil.