Input tax credit rectification procedure enables electronic correction of certain confirmed demand orders under the tax law. A special procedure is notified for rectification of orders confirming demand for wrong availment of input tax credit under sections 73, 74, 107 and 108, where the credit is now available under section 16(5) or 16(6) and no appeal has been filed. The registered person must file an electronic application on the common portal within six months from 8 October 2024, with the prescribed Annexure A details. The authority that issued the order must decide the application and issue the rectified order, and if rectification is adverse, the principles of natural justice apply.