Adjustment of IGST Input credit

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Yes you can adjust.

Yes you can adjust with CGST and SGST liability in any proportion between CGST and SGST.

The excess IGST input after adjusting IGST payable can be adjusted towards CGST/SGST at any order. And you should IGST input exhaust before utilizing CGST and SGST inputs. Refer Sec 49A, 49B, 88A & Circular No: 98/17/2019 dated 23 April 2019.

But few people are telling that IGST input after adjusting to IGST output, can be adjusted only to either CGST output or SGSG output. they says that it can not be adjusted to Both. e.g if we have 1000 IGST excess input after adjusting to IGST output and we have 500 CGST payable and 500 SGST payable , we can adjust only 500 IGST input to CGST payable. and we can not adjust remaining 500 IGST input to SGST payable. is that correct procedure?

U can adjust 500 against SGST output too

It can be adjusted in any order or proportion, 500 completely towards CGST / SGST (or) 250 CGST and 250 SGST and in any proportion.