Rectification of input tax credit demand orders allowed through a special electronic procedure for eligible registered persons. Special procedure is notified for rectification of orders confirming demand for wrong availment of input tax credit where the credit has since become available under section 16(5) or section 16(6), and no appeal has been filed. The affected registered person must file an electronic application on the common portal within six months, along with the particulars in Annexure A, for rectification of orders issued under section 73, section 74, section 107 or section 108.