Reversal of ITC and consider as a Expenses

Mohammad Zeban Quadri (Student) (55 Points)

22 October 2021  
In the FY 2020-21 I claim GST on capital goods as a ITC in GST Returns but now I want to claim as expenses and debited to p&l a/c. what should I do?
I am ready to reversal of ITC but what is time period to Reversal of ITC, can I reverse ITC any time or not?