PMT 09 is the prescribed challan for shifting the wrongly paid ITC. It is recently introduced by CBIC. If you have paid a wrong tax, like CGST in place of SGST, you can shift it using this challan.
In term of Section 49(10) Taxpayer can transfer the cash balance available under one head to another head of tax i.e. from CGST to SGST or interest or penalty or vice versa & this transfer can be made by filing PMT 09
Note: It's available only in Electronic Cash Ledger .
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