Mushak 6.1: the purchase register every VAT registered business keeps
Mushak 6.1 is the input side of your VAT records: every purchase, with the supplier BIN and the VAT paid, in the order it happened.
Mushak 6.1 is the purchase register a VAT registered business keeps of the inputs it buys. Each line records what was bought, from whom, on which tax invoice, at what value and with how much VAT. It is a running book rather than a form you submit, and the VAT office expects to see it during an audit or a visit.
The register matters because it is the evidence behind the input tax rebate you claim. When the rebate figure in your Mushak 9.1 return is questioned, the 6.1 register and the underlying Mushak 6.3 tax invoices are what answers the question. A rebate with no matching purchase entry, or a purchase entry with no supplier BIN, is the sort of gap that gets disallowed.
Formats and the exact set of columns are set by the VAT and SD Rules 2016 and revised by NBR circulars from time to time. Confirm the current layout with your VAT consultant or the NBR before you print a register for submission.
At a glance
- Form
- Mushak 6.1
- Name
- Purchase register
- In Bangla
- ক্রয় হিসাব পুস্তক
- Who keeps or issues it
- Every VAT registered person, that is every BIN holder, buying inputs on which VAT is paid.
- When
- Continuously, as purchases happen, rather than at the end of a period.
- Retention
- VAT records must be kept for 5 years under the VAT and SD Act 2012.
What the form carries
The main fields. Confirm the current prescribed layout with the NBR or your VAT consultant.
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Date of purchase
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Supplier name, address and BIN
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Tax invoice or bill of entry number and date
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Description of the goods or services
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Quantity and unit
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Value excluding VAT
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VAT paid, and supplementary duty where it applies
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Whether input tax rebate is claimed on the purchase
What SORS ERP does with it
SORS ERP produces this form.
SORS ERP writes a Mushak 6.1 entry from every purchase bill and goods receipt you record, so the register is a report you run rather than a book someone types up at month end. Supplier BIN is a field on the supplier record, so it carries through to every line. The register can be filtered by period, supplier or warehouse and exported to Excel or PDF.
Where businesses get caught
The errors that cost money at audit time.
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Rebate claimed against a supplier with no BIN
If the supplier is not VAT registered there is no input tax to claim. Recording the purchase is still correct; claiming the rebate on it is not, and the 6.1 register makes the mismatch visible.
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The register and the return disagree
Rebate totals in the Mushak 9.1 return should tie back to the 6.1 register for the same period. When purchases are entered late, or a bill is entered twice, the two figures drift apart and the difference has to be explained.
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Purchases entered without the tax invoice number
The tax invoice number is the link between your register and the supplier's Mushak 6.3. Without it the entry is hard to defend, and matching against a supplier statement becomes manual work.
Questions
Answered plainly, including where the answer is no.
Is Mushak 6.1 submitted to the NBR?
It is a register you maintain and keep available, not a return you submit every month. The figures from it feed the rebate you claim in the Mushak 9.1 return, and the register itself is produced when the VAT office asks for it or during an audit.
How long do I have to keep the purchase register?
VAT records must be kept for 5 years under the VAT and SD Act 2012. Keeping them in software rather than in ledgers means the period is a matter of storage rather than shelf space, and entries stay searchable by supplier or invoice number.
Does SORS ERP produce Mushak 6.1?
Yes. Every purchase bill and goods receipt writes a register entry, and the register is available as a report for any period, filterable by supplier or warehouse and exportable to Excel or PDF.
See SORS ERP running on your own numbers
A 30-minute demo in Bangla or English, with your products, your VAT setup and your questions.