Input tax credit rectification allows eligible taxpayers to apply electronically for correction of earlier demand orders. A special rectification procedure enables registered persons, who have had orders confirming demand for alleged wrongful availment of input tax credit under the cited assessment or appellate provisions but who now satisfy subsequent entitlement conditions, to apply electronically for rectification provided no appeal has been filed; the original ordering authority will decide and issue a rectified order and must upload a summary in the appropriate electronic form, the rectification scope is limited to the credit now eligible, and natural justice and specified declaration and annexure data requirements apply.