Rectification procedure for input tax credit orders allows eligible taxpayers to seek electronic correction where credit later becomes allowable. Notification prescribes a special rectification procedure for registered persons to seek electronic correction of orders that confirmed demand for wrong availment of input tax credit where such credit has since become allowable, provided no appeal is pending. Applications must be filed within six months on the common portal using Annexure A, and the original ordering authority shall decide and issue a rectified order preferably within three months, upload summaries in specified GST forms, limit rectification to the eligible credit amounts, and observe natural justice when adverse effects arise.