ITC reversal on fixed assets written off in the books - Goods and Services Tax - GST

A private limited company has written off the residual value of computers in its books of accounts at the end of their useful life of 3 years, as per Schedule II of the Companies Act . Is ITC reversal required? If yes, should it be done under Rule 40(2) or as per Schedule I of the CGST Act ? Is it not an anomaly in the law that the Companies Act provides a useful life of 3 years for computers, whereas the GST law provides 5 years? Request valuable inputs from the experts. Thank you