Time limit for itc on capital goods

Phanendra (student) (22 Points)

20 February 2020  
Sir/Madam,
As per the provisions of Gst act, time limit for claiming ITC is earlier of due date of September of the next financial year or date of filing of Annual return.

Does this ITC time period limitation applies to ITC on capital goods (or) whether ITC for capital goods can be deferred over 5 years?

Kindly assist me.
Thanks in advance.