Jammu and Kashmir GST rules establish registration, composition levy, valuation, invoicing, input tax credit and refund procedures. The Jammu and Kashmir GST Rules, 2017 establish procedural frameworks for registration (including provisional, casual, non-resident and UIN holders), the composition levy (eligibility, intimation, rates, stock declarations and withdrawal procedures), valuation methods for supplies (including related-party and residual methods), comprehensive input tax credit rules (eligibility, distribution by ISDs, attribution between taxable and exempt supplies and reversals), standardized invoicing and record-keeping requirements, and detailed electronic returns, matching, payment, refund and transitional mechanisms.