Mushak 6.2.1: the sales register for goods made under contract
A separate sales register for businesses that make goods under contract for someone else, rather than selling their own production.
Mushak 6.2.1 is the variant of the sales register used where production happens under a contract for another party. The person doing the manufacturing is not selling the finished goods on their own account, so the ordinary 6.2 register does not describe the arrangement properly.
It comes up in toll manufacturing and job work: a brand owner supplies materials or a specification, a factory produces to it, and the goods go back to the brand owner rather than to a customer. Both sides need records that show whose goods moved and what was charged for the work.
This is one of the more specialised forms and the treatment depends on the contract. Confirm with your VAT consultant how your particular arrangement should be recorded before relying on any general description, including this one.
At a glance
- Form
- Mushak 6.2.1
- Name
- Sales register for contract manufacturing
- In Bangla
- বিক্রয় হিসাব পুস্তক (চুক্তিভিত্তিক উৎপাদন)
- Who keeps or issues it
- VAT registered persons producing goods under a contract for another party.
- When
- Continuously, as contract production is completed and delivered.
- 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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Contracting party name, address and BIN
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Contract reference
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Description of the goods produced
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Quantity and unit
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Value of the work or supply
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VAT charged on the supply
What SORS ERP does with it
SORS ERP does not produce this form today.
SORS ERP does not produce Mushak 6.2.1 today. The manufacturing module that would sit behind it, with bills of materials and work orders, is built but switched off and remains on the roadmap. If contract production is central to your business, say so early in a demo so we can be straight with you about the timeline rather than after you have started migrating.
Where businesses get caught
The errors that cost money at audit time.
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Treating job work as an ordinary sale
Charging for the work is not the same as selling the goods. Recording it as a normal supply misstates both parties' registers and can pull the wrong value into the return.
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No record of whose materials moved
Materials that belong to the contracting party still move physically. Without a record of what came in and what went back, stock and VAT records both fail to reconcile.
Questions
Answered plainly, including where the answer is no.
Who needs Mushak 6.2.1?
Businesses that manufacture goods under contract for another party rather than selling their own production, which in Bangladesh most often means toll manufacturing and job work arrangements. How your specific contract should be recorded is a question for your VAT consultant.
Does SORS ERP support contract manufacturing?
Not today. The manufacturing module exists in the codebase but is switched off and is on the roadmap, so bills of materials, work orders and the 6.2.1 register are not available. Every other VAT record described on this site is available now.
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.