Input Tax Credit Rectification: special procedure lets registered persons apply electronically to correct GST demand orders where credit is now eligible. Notifies a special rectification procedure allowing registered persons, who have not appealed, to electronically apply for correction of GST demand orders that confirmed wrong availment of input tax credit where that credit is now eligible; the original ordering authority will review the application, decide and issue a rectified order within a prescribed period, upload a summary in the prescribed statutory form where rectification is made, and must follow natural justice if the rectification adversely affects the person.