To maintain SGST and CGST every time sale is made?

Question 6.How would a particular transaction of goods and services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?

Answer :The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.

          A diagrammatic representation of the working of the Dual GST model within a State is shown in Figure 1 below.

Figure 1: GST within State

More details refer: https://pib.nic.in/newsite/PrintRelease.aspx?relid=148240

Thanks a lot for reply Sir " @ Dhirajlal Rambhia. "

Now my Doubt is Clear.

Thank you very much.

On all intra-state supply CGST and SGST shall be levied. Rates of CGST and SGST is likely to be same, though in certain circumstances may differ. On all inter-state supply IGST shall be levied.