https://www.taxtmi.com/forum/issue?id=121097 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. en-us Tue, 01 Sep 2026 21:14:51 +0530 Tue, 01 Sep 2026 21:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121097 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. Discussion-Forum Goods and Services Tax - GST Tue, 01 Sep 2026 21:14:51 +0530 https://www.taxtmi.com/forum/issue?id=121097