To melt the butter, place it in a small saucepan on low heat until melted. Remove from heat and set aside to slightly cool for 10 to 15 minutes.
Meanwhile, in a small bowl, combine the pumpkin puree, maple syrup, and vanilla extract. Stir until combined and creamy.
In a large bowl or bowl of a stand mixer, combine the gluten-free flour, pumpkin pie spice, baking powder, baking soda and sea salt. Stir to combine.
Once the melted butter has slightly cooled, whisk in the allulose and coconut sugar until creamy and no lumps remain. Pour it into the bowl with the pumpkin mixture and whisk until smooth and creamy.
Pour the wet ingredients into the bowl with the flour mixture and beat until a dough is formed. Fold in the chocolate chips.
Transfer the bowl with the dough to the refrigerator to chill for 20 to 30 minutes.
Preheat the oven to 350 degrees F. Line baking sheets with parchment paper.
Once the dough has chilled, use a cookie scoop or your hands to gather about 1 1/2 to 2 tablespoons of dough and roll it into balls. Place the balls of dough at least 2 inches apart on the baking sheets, and use your fingers to gently press and flatten the dough. Add a few extra chocolate chips on top if desired (this is only for looks and not necessary).
Bake for 12 to 14 minutes until the edges have started to firm and turn golden brown. The cookies will continue to firm as they cool. Allow the cookies to cool for about 10 minutes on the baking sheets, before transferring them to a wire rack to cool completely, about 1 hour. You can even allow them to further cool and firm in the refrigerator until ready to enjoy.