Regarding igst credit

Tarak shah (57 Points)

22 August 2017  
I have a igst credit of RS 1.00 lac and liability of cgst RS 60000 and sgst 60000. now how can I adjusted igst first. can I equally credit if RS 50000 each or take credit of cgst. rs 60000 first and RS 40000 of sgst. explain