Rectification procedure for input tax credit demands enables electronic remedy where credit is now allowable, subject to procedure. Notification prescribes a special electronic rectification procedure for registered persons to seek rectification of demand orders that had confirmed wrong availment of input tax credit but where the credit is now allowable under subsequent eligibility provisions; eligible applicants must file the prescribed application and Annexure A on the common portal within the limited window, the original ordering authority shall decide and issue a rectified order promptly and upload summary reporting in prescribed formats, and principles of natural justice apply where rectification adversely affects the applicant.