Offset error

You have to setoff IGST Credit first with IGST then with CGST and if available then with SGST

I think you are small mistake in your adjustments...

Your total IGST liability adjust to IGST (Fully) ---> CGST (fully) ---> SGST (Balance IGST)

Yes...
I agreed with S. ELAVARASI.,
You ll be pay Tax under SGST Rs. 4450...
And adjust as follows...
IGST to CGST Rs. 3179090...
IGST to SGST Rs. 4224741...
Payment to SGST Rs. 150989....

sir find my attachement i done everything is right way first i utilized igst next utilized cgst finaly sgst because i have itc credit for last month please see my attachement 

you see first see my attachement everything is mention is right value how can solve this

i dont understand that please show chart wise 

Mr. Madhan Kumar.,
Also see the attachment for your uploaded. Also see the figures of payment...

The above said attached file show the value of "Paid in Cash - CGST" not correct. You ll be adjust the same amount in IGST ITC to CGST....
Then the 4450 to payable / paid in SGST amoout...

Your calculations are exactly correct and Payments also correct. But, Cash Payments not Under CGST head. It's only payable in SGST head Rs. 150989.... CGST head Rs. 0....

You can adjust as following...
IGST Rs. 1217871 = 1217871
CGST Rs. 6283195 = 3179090 + 3104105...
SGST Rs. 6283195 = 4229191 + 1907465 & 150989 (Cash Payment)


Also it's based on your attachment. But, I don't know your exact ITC figures....

Actually You adjust ITC of CGST is to first IGST and next to CGST fully any balance in IGST after only you go to adjust SGST...