Ans:
Recently the PMT-09 challan was introduced by the Central Board of Indirect Taxes and Customs (CBIC) to shift the e ledger ITCs which were wrongly paid. This helps the taxpayers transfer the amounts paid wrongly as a penalty, tax, fees, interest etc., in the electronic cash ledger to appropriate 5 heads, namely IGST/SGST/CGST/UGST/Cess. Example: A taxpayer paid the CGST instead of the SGST. They can now use Form PMT-09 to reallocate the wrong credit of CGST and correctly allocate it to SGST.