Mushak 6.2: the sales register behind your VAT return
Mushak 6.2 is the output side of your VAT records: every supply you made, in order, with the VAT charged on it.
Mushak 6.2 is the sales register a VAT registered business keeps of the supplies it makes. Where Mushak 6.3 is the individual tax invoice handed to one buyer, 6.2 is the running list of all of them, and the two have to agree line for line.
The register is the working paper behind the output tax figure in your Mushak 9.1 return. It also makes gaps visible: a break in tax invoice numbering, a cancelled invoice with no replacement, or a supply recorded in the accounts but never invoiced for VAT.
Column layouts come from the VAT and SD Rules 2016 and are revised by circular. Confirm the current format with your VAT consultant before printing a register for submission.
At a glance
- Form
- Mushak 6.2
- Name
- Sales register
- In Bangla
- বিক্রয় হিসাব পুস্তক
- Who keeps or issues it
- Every VAT registered person making taxable supplies.
- When
- Continuously, as sales happen.
- 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 supply
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Tax invoice (Mushak 6.3) serial number
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Buyer name, address and BIN where the buyer is registered
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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 charged, and supplementary duty where it applies
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Whether the supply is exempt, zero rated or at a truncated rate
What SORS ERP does with it
SORS ERP holds the data and reports it, but does not print the prescribed layout.
SORS ERP holds every field a 6.2 register needs, because each one comes from a sale that already produced a Mushak 6.3 tax invoice, and the sales register is available as a report and an Excel export. What it does not do today is print the register in the prescribed 6.2 layout. If your VAT office asks for that exact form, take the export to your consultant. The prescribed layout is on the roadmap.
Where businesses get caught
The errors that cost money at audit time.
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Tax invoice numbering with holes in it
Serial numbers on Mushak 6.3 are expected to run unbroken. Cancelled or spoiled invoices still have to appear in the register, marked as cancelled, rather than being quietly skipped.
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Counter sales left out
Retail counters that print a plain cash memo rather than a tax invoice produce supplies that never reach the register. The output tax figure then understates what was actually sold.
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Truncated and exempt supplies mixed in with standard rated ones
Sectors on a reduced or truncated rate, and exempt supplies, have to be identifiable in the register. Lumping them together makes the return hard to prepare and harder to defend.
Questions
Answered plainly, including where the answer is no.
What is the difference between Mushak 6.2 and Mushak 6.3?
Mushak 6.3 is the tax invoice issued to a buyer for one supply. Mushak 6.2 is the register of every supply you made, so each 6.3 you issue becomes one line in the 6.2. The register is what ties your invoices to the output tax in the 9.1 return.
Does SORS ERP produce the Mushak 6.2 register?
It holds and reports every field the register needs, and exports the sales register to Excel and PDF, but it does not print the prescribed 6.2 layout today. That layout is on the roadmap; Mushak 6.3 and 6.1 are produced in their prescribed form now.
Do POS counter sales belong in the sales register?
Yes. A taxable supply is a taxable supply whether it was billed at a counter or on a delivery challan. In SORS ERP counter sales generate the same Mushak 6.3 numbering as any other sale, so they reach the register automatically.
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.