Rectification procedure for input tax credit under section 16 enabling electronic applications and administrative review. A special procedure under section 148 allows registered persons, who have not appealed, to file an electronic application within six months to seek rectification of demand orders under sections 73, 74, 107 or 108 that confirmed demand for wrong availment of input tax credit under section 16(4) where that credit is now eligible under section 16(5) or 16(6). The original ordering authority must decide within three months, upload rectified-order summaries in prescribed forms, and follow principles of natural justice if rectification adversely affects the person.