my question is that when we can input creadit of igst Agaist CGST & SGST
if yes than how pass the recorded in book of accounts
Yes , you can adjust
When CGST to Adjust against IGST:
Dr : CGST Output A/c
Cr: IGST Input A/c
When SGST to Adjust against IGST:
Dr: SGST Output A/c
Cr. IGST Input A/c