l purchase car for parsonal use and this car purchase Input tax amount is avelivale in my gst account so how to i mention this amount in gstr 9 i can claim refund this amout if yes how, if no why?
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Quick Summary
This discussion clarifies the rules around claiming GST input tax credit (ITC) on cars purchased for personal use. According to Section 17(5) of the GST Act, ITC on such purchases is blocked and cannot be claimed, nor is a refund available. Even if the input tax appears in your GSTR 2A, you must declare it as blocked credit in your GSTR 9 annual return.
Input tax credit of Car Purchased for personal purpose is blocked u/s 17(5), You can not claim ITC of Car Purchased.(and Refund is also not available) If Input credit of same reflected in GSTR 2A, than you are required to show that Credit as blocked credit in GSTR 9 Annual return.