GST related query

Greetings to all,

My friend has a GST related query as far as what I understood from what he told me:

"Our company have input credit on Excise and Vat of the end of June 17 , Shall we adjust closing balance input credit in July , i.e, GST month sale. If yes please advice us the procedure to follow . We have received an order from our chennai ( local ) customer , but material deliver to chattisgarh . In this transaction IGST will applicable or SGST and CGST applicable ?"

This is exactly what he needs to know. He just wants to make sure it is legal and in compliance with the rules.

Thanks in Advance