Rectification of input tax credit orders: eligible taxpayers may apply electronically for a special rectification procedure within prescribed time. A special rectification procedure allows eligible registered persons, who have no pending appeal, to apply electronically within six months for rectification of orders confirming demand for wrongly availed input tax credit where that credit is now allowable under later provisions. The original ordering authority will decide the application and issue a rectified order preferably within three months and must upload a summary in the prescribed form. Rectification is confined to the demand components now eligible, and natural justice must be followed if rectification adversely affects the applicant; Annexure A disclosures and verification are required.