Input tax credit rectification procedure allows revised GST orders where credit later becomes eligible and no appeal is filed. Special procedure is prescribed for rectification of orders under sections 73, 74, 107 and 108 where demand for wrong availment of input tax credit was confirmed for breach of section 16(4), but 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, upload Annexure A, and the original issuing authority must decide the application and, where rectification is made, upload the rectified order summary in the prescribed form, subject to natural justice if the rectification is adverse.