Kerala GST Rules 2017 prescribe electronic registration, composition levy procedures, valuation methods, ITC rules and filing obligations. The Rules implement the Kerala GST Ordinance by prescribing electronic procedures for composition levy (eligibility, intimation, rates, withdrawal), comprehensive electronic registration and verification processes (temporary reference numbers, FORM GST REG series, deemed approvals), valuation methods for supplies including related party and barter transactions, and detailed input tax credit rules (documentary bases, attribution, reversal, transfer on business change) with specified Forms and timelines for returns, invoices, maintenance of accounts, electronic ledgers and refund claims.