Rectification procedure for Input Tax Credit orders allows electronic correction of wrongful ITC demands by eligible taxpayers. Notifies an electronic rectification procedure permitting registered persons to apply, within six months, for correction of demand-confirming orders where input tax credit earlier disallowed is now eligible under later eligibility provisions; the original issuing authority shall decide and issue a rectified order, ordinarily within three months, upload summaries in specified forms, and follow principles of natural justice where rectification adversely affects the applicant.