Delhi GST Second Amendment Rules 2017 update: value determination, input tax credit, invoicing and returns. Insert Chapter IV establishing methods for determination of value of supply (open market value, known monetary equivalent, like-kind value, cost-based and residual methods) and sectoral valuation rules; expand provisions on input tax credit eligibility, documentation, distributions by Input Service Distributors, attribution between taxable/exempt supplies, capital goods apportionment, reversals, and transfer on business reorganisation; and prescribe comprehensive electronic invoicing, returns (GSTR series), ledgers, refund mechanics, provisional assessment, audit, advance ruling, appeals, and transitional ITC declaration procedures with specified forms.