Mushak 6.8: the debit note for an increased supply value
The mirror of the credit note: when the value of an invoiced supply goes up, Mushak 6.8 adjusts the VAT with it.
A debit note is issued when the value of a supply increases after the Mushak 6.3 was issued. An undercharge, an agreed price revision or an additional quantity delivered against the same order all produce one.
The output tax on the original invoice was too low, so the debit note raises it, and the buyer uses the same document to increase their rebate. As with credit notes, the correction is a new document referencing the old one rather than an edit to the original.
Conditions and time limits apply. Confirm the current position with your VAT consultant before adjusting an invoice from an earlier period.
At a glance
- Form
- Mushak 6.8
- Name
- Debit note
- In Bangla
- ডেবিট নোট
- Who keeps or issues it
- The supplier who issued the original tax invoice.
- When
- When the value of an already invoiced supply increases.
- 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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Debit note number and date
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Reference to the original Mushak 6.3 and its date
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Supplier and buyer details with BINs
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Reason for the adjustment
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Increase in value
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Increase in VAT
What SORS ERP does with it
SORS ERP holds the data and reports it, but does not print the prescribed layout.
SORS ERP records the adjustment and its accounting through customer debit and supplier credit documents, with the ledger and party balances updated from the same record. As with the credit note, the document produced follows the ERP's own layout rather than the prescribed Mushak 6.8 form, which is on the roadmap.
Where businesses get caught
The errors that cost money at audit time.
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Raising a fresh invoice for the difference
A second tax invoice for the same supply double counts the supply itself. The difference belongs on a debit note that points back to the original.
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Price revisions agreed verbally
If the revision is not documented, the debit note has nothing behind it. Recording the agreed change against the order keeps the paper trail in one place.
Questions
Answered plainly, including where the answer is no.
What is the difference between Mushak 6.7 and Mushak 6.8?
They adjust a tax invoice in opposite directions. Mushak 6.7 is a credit note that reduces the value and the VAT of a supply already invoiced; Mushak 6.8 is a debit note that increases them. Both reference the original Mushak 6.3 rather than replacing it.
Can SORS ERP handle a price revision after invoicing?
Yes. Customer debit and supplier credit documents adjust the party balance and post the matching ledger entries, so the revision is recorded against the original transaction rather than as a new sale.
See SORS ERP running on your own numbers
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