Haryana GST rules amend valuation, input tax credit, invoicing and electronic return and refund procedures. The Haryana GST (Second Amendment) Rules, 2017 establish hierarchical valuation rules prioritising open market value, prescribe alternative cost and residual methods, and provide special valuation measures for currency exchange, travel agents, life insurance and second hand dealers. They set documentary and electronic requirements for claiming and distributing input tax credit, detail attribution and reversal formulas for partial business or exempt use (including a five year treatment for capital goods), and mandate standardised invoicing, recordkeeping, returns (GSTR forms), refund procedures, audits, advance rulings and transitional ITC filings.