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

Audit powers: officers cannot demand taxpayer GST login credentials, but may request portal reports be shared.
Officers conducting audit may examine records, returns and other documents to verify turnover, taxes, refunds and input tax credit and to assess compliance; the Audit Manual supplies procedural detail. A tax officer may not demand a taxpayer's private GST login credentials, though taxpayers may be asked to download and provide specific portal reports, and refusal to supply requested documents or reports can prompt use of other departmental powers to complete the audit.