Input Tax Credit rectification procedure allows registered persons to correct earlier denials where credit is now eligible under law. Notifies a special rectification procedure enabling registered persons, where no appeal is pending, to apply electronically for correction of orders that confirmed demand for wrongful availment of input tax credit but where that credit is now available; requires uploading Annexure A, decision by the original issuing authority within a prescribed period, electronic upload of the rectified-order summary in the relevant form, limitation of rectification to the credit portion now eligible, and adherence to natural justice when rectification adversely affects the applicant, with specified declarations and verification.