Input tax credit rectification procedure notified for orders confirming wrong availment where credit is now eligible under amended provisions. Special procedure is notified for rectification of orders issued under sections 73, 74, 107 or 108 confirming demand for wrong availment of input tax credit in contravention of section 16(4), where such credit is now available under section 16(5) or section 16(6) and no appeal has been filed. The affected person must apply electronically within six months, with the prescribed Annexure A particulars, and the original issuing authority is to decide the application and issue the rectified order, while following natural justice if the rectification adversely affects the person.