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of <h1>Haryana GST Rules Amended: New Methods for Valuing Non-Monetary Supplies, Input Tax Credits, and Record-Keeping Updated.</h1> The Haryana Goods and Services Tax (Second Amendment) Rules, 2017, effective from July 1, 2017, introduce amendments to the Haryana Goods and Services Tax Rules, 2017. These amendments primarily focus on the determination of the value of supply for goods and services, particularly when the consideration is not entirely monetary. The rules provide detailed methods for valuing supplies between related parties, through agents, and under various conditions such as barter or exchange. Additionally, provisions are made for the valuation of services related to foreign currency exchange, air travel, life insurance, and second-hand goods. The rules also address the calculation and reversal of input tax credits, the issuance of tax invoices, and the maintenance of records. The amendments aim to streamline GST compliance and ensure accurate tax assessments.
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