Powers of the GST Officer during conduct of Audit u/s 65 of the CGST Act

[Kailash Bang]

Can a tax officer during the course of audit ask the taxpayer for their GST Login credentials?

If yes, where is it written/ prescribed?

Further, are their any instructions/ circulars on what information and documents can an officer during the course of audit demand from the taxpayer?

AI Summary

GST Officers Can't Demand Login Credentials During Audits: Section 65 of CGST Act Explained. Cooperation Encouraged for Smooth Process. A discussion on the powers of GST officers during audits under Section 65 of the CGST Act addresses whether officers can request taxpayers' GST login credentials. It is clarified that officers cannot demand login credentials. The definition of 'audit' under Section 2(13) of the CGST Act is provided, emphasizing the examination of records and compliance verification. While one participant agrees with this interpretation, they suggest that taxpayers should cooperate by downloading and sharing specific reports from the GST portal to facilitate the audit process. They caution that non-cooperation might lead to complications, despite the taxpayer's right to withhold login credentials.