Input credit

As per section 17(5) it is blocked credit. You have to reverse it if not done earlier and it remains in credit ledger. If utilised, then reverse in this month 3B. Automatically while creating Challan you have to pay through cash. But before paying in cash, check out whether any credit missed which is present in GSTR 2A so that you can use that credit to reverse this.

is that motar car purchased for business only?

No,Our MD is driving that car for his personal use.

For personal use you cannot avail itc..

Yes its block u/s 17(5)

As the supplier has issued you the Tax Invoice (car) & Same will be going to reflect in your GSTR 2a . hence , in your book of account you will pass the Entry for ITC first , then have pass the 2nd entry for Its reversal . for Eg.

1st Entry
Car A/C Dr
ITC A/c Dr
To Supplier Cr.

2nd Entry
ITC Reversal (U/s 17(5)). A/C ..Dr
To ITC A/c ............. Cr

In Gstr 3b show it under Reversal column only :
Show the under table 4 , Row D(1)



Note : Do not show the ITC on car purchase under Table 4 , Row 1(5) all other ITC because the fiqure reported in Row d(1) as a reversal is not going to be deducted from the same .

Sir, Can we make cash payment for creating challan for this  ?

WILL NOT ACCEPT MORE THEN 10000/- BY CASH