Maharashtra GST rules set valuation hierarchy for non-monetary supplies and detailed procedures for input tax credit, invoices and returns. Rules establish hierarchical valuation methods for non-monetary and related-party supplies (open market value, sum of money plus equivalent for non-monetary consideration, comparable supply, cost- or residual-based methods), special valuation for currency exchange, travel agents, life insurance and second-hand goods, and define pure agent exclusions; they also prescribe documentary and procedural conditions for claiming, distributing and reversing input tax credit, invoicing and record-keeping requirements, electronic returns and matching processes, ledger-based payment mechanics, refund formulas and procedures, assessment/audit and appeal mechanisms, transitional ITC declarations, and creation of an Anti profiteering Authority, with standardised electronic forms and portal processes throughout.