Input tax credit rectification procedure enables electronic applications to correct prior demand where credit is now available. Notifies a special rectification procedure under section 148 for registered persons to electronically apply, using Annexure A, to the original authority to rectify orders under sections 73/74/107/108 that confirmed demand for wrong availment of input tax credit due to contravention of subsection (4) of section 16 where that credit is now eligible under subsequent provisions; authorities should decide preferably within three months and upload rectified-order summaries in the prescribed statutory forms, with rectification limited to the eligible input tax credit and natural justice observed if adversely affecting the person.