Hi
When the spacecraft takes off, the astronaut is on his back in a seat specially contoured to his body. The acceleration is upwards, and the seat pushes against his back. The astronaut feels as if a huge weight is pushing onto his chest (eyeballs in direction), this is also the direction of the g-force.
When the spacecraft re-enters the atmosphere, the astronaut is on his back in the specially contoured seat. The spacecraft is decelerating, which means the acceleration is negative in the downward direction, which means it is positive in the upwards direction. The effect is the same as braking while reversing the car, the driver is pressed against the seat of the car. Similarly, the astronaut will be pressed against his seat, he feels a weight acting on his body in the eyeballs-in direction. This is the direction of the g-force.
Hence, for both lift-off and re-entry, the g-force is downwards (eyeballs in drection), when the astronaut lies on his back in the spacecraft.