Re: How do I withdraw App Store balance or use a virtual card for purchases?
Unlike a Bank account, seems an Apple Account balance can only be used for purchases from Apple. (Sometimes it may contain gift card money for purhases from Apple.) : See: What you can buy with your Apple Gift Card or Apple Account balance - Apple Support
Apple Support's article (link below) lists what is available in your country or region:
Availability of Apple Media Services - Apple Support
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Re: "is there any virtual card can be used for purchasing ?"
It all depends on what payment methods Apple can accept in your country or region:
Check the article below to see what methods are listed for your country.
Payment methods that you can use with your Apple Account - Apple Support