Rectification of GST demand orders for wrongly availed input tax credit now available under revised eligibility rules Special procedure is notified under section 148 of the Assam GST Act for rectification of demand orders under section 73, section 74, section 107 or section 108 confirming wrong availment of input tax credit for contravention of section 16(4), where the credit has since become available under section 16(5) or section 16(6) and no appeal has been filed. The registered person must apply electronically within six months, and the original authority must decide the application and issue the rectified order, as far as possible, within three months.