Input tax credit rectification procedure allows registered persons to seek correction of past demand orders when credit is now available. A time bound electronic procedure permits registered persons to apply for rectification of demand orders that confirmed alleged wrongful availment of input tax credit where such credit has subsequently become admissible; the authority that issued the original order shall decide the application and issue a rectified order, upload prescribed summaries in statutory forms, and observe the principles of natural justice where rectification adversely affects the applicant, with applicants required to submit a specified proforma, declarations and verification.