Rectification of input tax credit orders allows electronic correction where credit is now eligible, with prescribed filing and officer action. Notifies a special electronic rectification procedure allowing registered persons, who have not filed appeals, to apply within six months for correction of demand orders that confirmed wrong availment of input tax credit where that credit is now eligible under later availability provisions; the original ordering authority shall decide preferably within three months, upload summaries in prescribed GST forms upon rectification, and follow principles of natural justice if rectification adversely affects the applicant.