Mushak 6.10: the register for purchases and sales above BDT 2 lakh
A separate register for the larger transactions, so high value trade can be seen without reading every line of the main books.
Mushak 6.10 is the register of purchases and sales above a threshold value, commonly described as BDT 2 lakh. It exists so that higher value transactions can be reviewed on their own rather than found among thousands of small ones.
For most retailers the register is short. For wholesalers, distributors and anyone selling to corporate buyers it can be a substantial part of the month, and pulling it together by hand from invoice files is exactly the sort of task that gets skipped until an audit is announced.
The threshold and the scope have been revised over time. Confirm the figure and the conditions that currently apply with your VAT consultant.
At a glance
- Form
- Mushak 6.10
- Name
- Register of purchases and sales above BDT 2 lakh
- In Bangla
- দুই লক্ষ টাকার ঊর্ধ্বে ক্রয়-বিক্রয়ের হিসাব
- Who keeps or issues it
- VAT registered persons with purchases or sales above the prescribed threshold.
- When
- Maintained continuously and produced for the period under review.
- 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
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Counterparty name, address and BIN
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Tax invoice number
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Description of the goods or services
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Value excluding VAT
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VAT amount
What SORS ERP does with it
SORS ERP holds the data and reports it, but does not print the prescribed layout.
Every transaction SORS ERP records carries the value, the counterparty and the tax invoice number, so a register of purchases and sales above any threshold is a filter on the sales and purchase reports rather than a manual trawl, and the result exports to Excel and PDF. The prescribed 6.10 layout is not printed today; it is on the roadmap.
Where businesses get caught
The errors that cost money at audit time.
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Splitting an invoice to stay under the threshold
Breaking one supply into several invoices to avoid the register is the kind of pattern an auditor looks for specifically, and it is visible in your own numbering.
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Compiling the register once a year
A register built from memory and a folder of invoices months later will not match the books. Filtering it from transactions that were recorded as they happened takes minutes.
Questions
Answered plainly, including where the answer is no.
What is the threshold for Mushak 6.10?
It is commonly described as BDT 2 lakh per transaction, covering both purchases and sales. Thresholds have been revised over time, so confirm the figure that currently applies with your VAT consultant before relying on it.
How do I produce this register from SORS ERP?
Filter the sales and purchase reports by value for the period. Because counterparty, BIN and tax invoice number are recorded on every transaction, the register comes out of a report rather than being compiled by hand, and it exports 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.