Mushak 6.3: the tax invoice you issue with every taxable supply
Mushak 6.3 is the tax invoice a VAT registered supplier issues at the time of supply. Your buyer needs it to claim input tax rebate.
Mushak 6.3 is the document that makes a supply a documented taxable supply. It is issued by the seller at the time of supply, carries a serial number, and shows the VAT charged separately from the value of the goods or services.
For the buyer it is the key to input tax rebate. A registered buyer who cannot produce your 6.3 cannot properly claim the VAT they paid you, which is why business customers ask for it by name and why a plain cash memo is not a substitute.
The prescribed format sits in the VAT and SD Rules 2016 and is revised by NBR circular from time to time. What appears here describes the shape of the document; confirm the current format with the NBR or your VAT consultant before changing your invoice template.
At a glance
- Form
- Mushak 6.3
- Name
- Tax invoice
- In Bangla
- চালানপত্র
- Who keeps or issues it
- Every VAT registered supplier making a taxable supply.
- When
- At the time of supply, issued to the buyer with a copy retained.
- Retention
- The retained copy forms part of VAT records, which 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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Serial number and date of issue
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Supplier name, address and BIN
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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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Rate of VAT and the VAT amount
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Supplementary duty where it applies
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Total payable including VAT
What SORS ERP does with it
SORS ERP produces this form.
SORS ERP generates Mushak 6.3 from the sale itself rather than from a separate template, so the invoice, the stock movement, the ledger entry and the register line all come from one record. Numbering is maintained by the system, and a submit, approve, reject and cancel workflow means a cancelled invoice stays visible as a cancelled invoice instead of disappearing. Counter sales through the POS produce the same numbering as invoices raised in the back office.
Where businesses get caught
The errors that cost money at audit time.
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A cash memo issued instead of a tax invoice
A shop receipt that does not show the BIN, the serial number and the VAT separately is not a Mushak 6.3. Business buyers cannot claim rebate against it and will ask you to reissue.
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VAT buried inside the price
The value and the VAT have to be shown separately. An invoice with one inclusive figure leaves the buyer to work backwards and leaves you explaining the calculation later.
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Two numbering series running at once
Counter software numbering one way and the back office numbering another produces duplicates and gaps in the same period. One series, maintained by one system, avoids the whole problem.
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Buyer BIN left blank for registered customers
Wholesale and B2B customers need their BIN on the face of the invoice. Collecting it once on the customer record is easier than chasing it after the invoice has gone out.
Questions
Answered plainly, including where the answer is no.
When must a Mushak 6.3 be issued?
At the time of supply, by the VAT registered supplier, with a copy retained in your records. In practice that means the tax invoice is produced as the sale is made rather than gathered up at the end of the month.
Can a POS receipt serve as a Mushak 6.3?
Only if it carries what the form requires: serial number, your BIN, the buyer details where the buyer is registered, the description, the value excluding VAT and the VAT shown separately. In SORS ERP counter sales generate a compliant tax invoice with the same numbering series as the back office.
Does SORS ERP generate Mushak 6.3 automatically?
Yes. The tax invoice is generated from the sale, with system maintained numbering and a submit, approve, reject and cancel workflow. Filing your VAT return remains something you do on the NBR system; the software prepares the figures and the documents behind them.
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.