INELIGIBLE INPUT TAX CREDIT GST

Dear Sir,

for personal expenses & motor car repair

ex. (100 cgst , 100 sgst for personal expenses & motor car repair)

total itc  1000 (including 100 ineligible)

Regarding ineligible itc , is it mandatory to first avail  show full gst in gstr3b table 4a (1000 in cgst) then show in ineligible itc  (100 cgst)

or show net itc availed in table 4a (900 )

motor car repair itc we cannot avail

Thanks