This is the counter pose of Paschimottanasana and should be practised after it.
Stretch your legs forward and try to place the soles of your feet on the ground as far as possible. Place your hands on the ground beyond your waist. Start inhaling and while doing it raise your body, putting its weight mostly on hands. Bend your neck backward and try to put the soles of your feet fully on the ground. Look backwards and raise your chest up. Concentrate on Manipur Chakra.