What Is Mushak 6.3, And How To Make A Mushak 6.3 Invoice

What Is Mushak 6.3?

Mushak 6.3 is the standard tax invoice, known in Bangla as the “কর চালানপত্র”, used in Bangladesh under the Value Added Tax and Supplementary Duty Act 2012 and its rules. A VAT-registered business issues it at the time of a sale or supply of goods or services. For the buyer it is the proof of the VAT charged; for the seller it is the record that the VAT collected is reported and paid correctly.

Not every seller issues Mushak 6.3. It applies to businesses registered for VAT and to sales that fall under the standard VAT system. Whether your shop must register depends on your turnover and activity, and some small businesses are covered by a different arrangement, so confirm your own position first.

What A Mushak 6.3 Invoice Usually Contains

The exact format is set by the National Board of Revenue (NBR), and you should follow the current official form. In general, a Mushak 6.3 shows:

• The seller’s name, address and Business Identification Number (BIN)
• The buyer’s name, address and BIN, if the buyer has one
• A serial number for the invoice, with the date and time of issue
• A description of each item or service, with quantity and unit price
• The value before VAT, any supplementary duty, the VAT rate and the VAT amount
• The total payable

How VAT Appears On The Invoice: A Simple Example

The standard VAT rate in Bangladesh is 15%, with some goods and services at other rates or exempt. Suppose you sell a product at a price of ৳1,000 before VAT. The VAT at 15% is ৳150 and the invoice total is ৳1,150.

Many shops show a VAT-inclusive price, such as ৳1,150, to customers. The invoice must then show the breakup: ৳1,000 before VAT, ৳150 VAT, ৳1,150 total. Your monthly VAT return reports the VAT you collected on sales, minus the VAT you paid on eligible purchases.

How To Make A Mushak 6.3 Invoice

A VAT-registered seller can follow these steps for each sale.

1. 1

   Confirm you are registered and have your BIN

   Your BIN identifies your business on every invoice. If you are unsure whether you must register, ask a VAT consultant or the NBR.

2. 2

   Use the current official format

   The NBR prescribes the layout of the invoice. Make sure your template or software follows the current one.

3. 3

   Fill in the seller and buyer details

   Add your name, address and BIN, and the buyer’s name, address and BIN where applicable.

4. 4

   List the goods or services

   Write a clear description, the quantity and the unit price for each line, and apply the correct VAT rate to each one.

5. 5

   Show the VAT and the total

   Show the value before VAT, the VAT amount and the total. Number the invoice in a continuous series with the date and time of issue.

6. 6

   Issue it at the time of the sale and keep a copy

   Give the invoice to the buyer when the sale is made, and keep your copy and your records for the period the law requires.

Returns, Cancellations And The Monthly Return

If a sale is returned or cancelled, the correction is made through a separate document, such as a credit note, not by deleting the original invoice. Keep the paper trail so the numbers in your VAT return match your sales records.

VAT-registered businesses file a monthly VAT return, known as the Mushak 9.1, which is generally due by the 15th of the following month. Check the current due dates and rules before you rely on them. Bangladesh’s fiscal year runs from July to June.

Common Mistakes To Avoid

Most invoice problems are small and avoidable. Check your process against this list.

• Issuing a plain bill or cash memo when a Mushak 6.3 is required
• Leaving out the BIN or using the wrong one
• Applying the wrong VAT rate to a product or service
• Creating gaps or duplicates in the invoice serial numbers
• Not recording returns and cancellations, so the VAT return does not match sales
• Showing a VAT-inclusive price but not the VAT breakup on the invoice

Questions To Ask Your VAT Consultant

A short conversation with a qualified adviser is worth more than hours of guessing. Bring your turnover, your product list and a sample of your invoices, and ask:

Do I need to be registered for VAT, and from when? Which rate applies to each of my products or services? Which purchases give me an input credit, and what proof do I need? How long must I keep my records? What are the current due dates and the penalties for late filing? Write down the answers and the date, so your team follows the same rules.

Doing This Without Spreadsheets

Typing invoices by hand is slow and mistakes are expensive. Nabik.ai produces Mushak-6.3 invoices from your orders, keeps VAT registers, prepares the 9.1 return data and handles AIT and TDS, on a July-to-June year. It is Bangladesh accounting built into the same system that holds your orders and stock.

A note on this guide: it is general information about how the Mushak 6.3 works. It is not tax or legal advice, and the rules change. Please confirm your own obligations with a VAT consultant or the National Board of Revenue.