Excess input gst not utilized as itc

I had a debit balance of SGST on 31st March 2018 (Reflecting in the Liabilities under Duties & Taxes with debit balance). Only part of it was utilized in 2019 against ITC. How should I treat the balance which is not going to be utilized as ITC. Will it come in P&L as indirect expenses or should I adjust it against the partners' capital a/cs.

Thanks