https://www.taxtmi.com/forum/issue?id=121097 GST audit powers permit examination of electronic accounting systems and access-related information where necessary, but are limited to records and information relevant or required for audit verification. A complete unrestricted ERP or Tally backup is not an automatic consequence of audit powers. Any such demand should show necessity, relevance to identified audit issues and nexus with the audit period. Statutory access to electronic systems and relevant records is distinct from unrestricted acquisition of an entire accounting database, especially where detailed books and records have already been furnished. en-us Tue, 01 Sep 2026 21:14:51 +0530 Thu, 03 Sep 2026 10:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121097 GST audit powers permit examination of electronic accounting systems and access-related information where necessary, but are limited to records and information relevant or required for audit verification. A complete unrestricted ERP or Tally backup is not an automatic consequence of audit powers. Any such demand should show necessity, relevance to identified audit issues and nexus with the audit period. Statutory access to electronic systems and relevant records is distinct from unrestricted acquisition of an entire accounting database, especially where detailed books and records have already been furnished. Discussion-Forum GST Tue, 01 Sep 2026 21:14:51 +0530 https://www.taxtmi.com/forum/issue?id=121097