Inter state purchase, IGST Claim procedure?

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We  do purchases from other states and sell only local i.e no inter state sales then how to claim back the IGST input or adjustment CGST or SGST?  is there any time lines for IGST claim?  As of now, it's accumulating in IGST  and accountant saying is not possible to claim..

 

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The input credit of IGST can be used to claim for payment of tax liability of CGST/SGST. There's no rule or provision preventing a claim of IGST credit against the liability of CGST/SGST. However, the SGST credit cannot be utilized for payment of CGST liability and vice versa.

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