Mushak 6.4: the challan used in contract manufacturing
The challan that documents goods produced under a contract, where the maker and the owner of the goods are different parties.
Mushak 6.4 belongs to the contract manufacturing group of forms. Where an ordinary supply moves goods from a seller to a buyer, contract production moves goods that belong to someone else, and the paperwork has to say so.
It is used alongside the Mushak 6.2.1 register. Between them they describe the arrangement: what was produced, for whom, under which contract, and what was charged for doing it.
Treatment depends on the contract, and this is an area where practice varies. Confirm with your VAT consultant how your arrangement should be documented rather than working from a general description.
At a glance
- Form
- Mushak 6.4
- Name
- Contract manufacturing challan
- In Bangla
- চুক্তিভিত্তিক উৎপাদন চালানপত্র
- Who keeps or issues it
- VAT registered persons involved in contract manufacturing arrangements.
- When
- When contract produced goods move under the arrangement.
- 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 and challan number
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Contracting party name, address and BIN
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Contract reference
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Description of goods and materials
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Quantity and unit
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Value where applicable
What SORS ERP does with it
SORS ERP does not produce this form today.
SORS ERP does not produce Mushak 6.4. The manufacturing module is built but switched off and remains on the roadmap, so contract production is not something the software handles today. Businesses whose VAT position depends on 6.4 and 6.2.1 should treat that as a gap when they evaluate us.
Where businesses get caught
The errors that cost money at audit time.
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Goods moved with no challan at all
Materials and finished goods travelling between two parties without documentation are difficult to explain during a check, and impossible to reconcile against either side's stock.
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The contract is not referenced
Without the contract reference on the challan, the arrangement cannot be traced back to the terms that govern it, which is the first thing an auditor asks for.
Questions
Answered plainly, including where the answer is no.
What is Mushak 6.4 used for?
It documents goods produced under a contract, where the party doing the manufacturing is not the owner of the goods. It sits with the Mushak 6.2.1 register, which records the contract production itself.
Can SORS ERP handle contract manufacturing?
Not today. The manufacturing module exists in the codebase but is switched off and is on the roadmap. We would rather tell you that now than let you find out during implementation.
See SORS ERP running on your own numbers
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