Can GST Authorities Demand Full ERP/Tally Backup During Audit u/s 65 ?

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....an GST Authorities Demand Full ERP/Tally Backup During Audit u/s 65 ?<br>Query (Issue) Started By: - SRINVASAN TR Dated:- 1-9-2026 Goods and Services Tax - GST Got 0 Replies <br> GST<br>When the GST D....

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....epartment 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) ? ....

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....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 o....

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....r 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 duri....

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....ng a Section 65 audit.<br>***<br> Discussion Forum - Knowledge Sharing ....