Rectification procedure for input tax credit orders enables electronic applications where credit later becomes eligible and no appeal exists. Notifies a special procedure for rectification of orders confirming demand for alleged wrongful availment of input tax credit where such credit is now available under later eligibility provisions and no appeal has been filed. Affected registered persons must electronically apply on the common portal within the prescribed window, upload the prescribed pro forma, and the authority that issued the original order shall decide and issue a rectified order and upload a summary of the rectified order using the designated formats. Principles of natural justice must be observed if rectification adversely affects the person.