The following two things should be considered to avail the credit of stock.
If VAT is payable in the VAT return of 30th June 2017 i.e. taxpayer has taken the credit of inputs, then there is no question of taking credit.
If VAT is carry forward in the VAT return of 30th June 2017 i.e. excess tax credit is available, the taxpayer will get a credit of that carry forwarded amount in SGST. Ex. If the taxpayer has the credit of Rs. 10,500 then it can be adjusted against SGST liability.
