TaxTMI 
TaxTMI 
When the GST Department initiates an audit under Section 65 of the CGST Act, 2017, can the audit team legally require the taxpayer to provide a complete backup of the ERP/accounting software (e.g., Tally backup) ?
Or is the Department's authority restricted to seeking relevant records/data required for the audit, such as sales, purchases, ITC, ledgers, stock records, etc., which can be provided in PDF/Excel or other readable formats ?
I would also appreciate views on any judicial precedent, circular, or departmental instruction specifically dealing with the power to demand a complete Tally/ERP backup during a Section 65 audit.
Can GST Authorities Demand Full ERP/Tally Backup During Audit u/s 65 ?
01 Sep 2026 
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GST audit record-production powers: whether complete ERP backups may be required instead of relevant readable accounting data.
GST audit powers under section 65 of the CGST Act are considered in relation to requests for complete ERP or Tally backups. The issue is whether an audit demand may extend to the entire accounting software backup or should be confined to audit-relevant sales, purchase, input tax credit, ledger and stock records in readable formats such as PDF or Excel. Clarification is also sought on precedent, circulars or departmental instructions concerning such requests. (AI Summary)
GST audit powers under section 65 of the CGST Act are considered in relation to requests for complete ERP or Tally backups. The issue is whether an audit demand may extend to the entire accounting software backup or should be confined to audit-relevant sales, purchase, input tax credit, ledger and stock records in readable formats such as PDF or Excel. Clarification is also sought on precedent, circulars or departmental instructions concerning such requests. (AI Summary)