Tally Entry Purchase Item For Personal Use

Company bank account should not have been used for personal purposes. If it already has been paid, then you need to debit the director account.

Director's Current A/C Dr

           To Supplier A/C

Supplier A/C Dr

          To Bank A/C

Refrigerator should not appear in the balance sheet; hence Refrigerator Asset account should not be created.

GST Input should not be taken.

Current A/c with Director A/c Dr. 

     To Bank A/c Cr. 

This amount will be then adjusted with director remuneration at the time of payment.