Mushak 6.3 Tax Invoice and the VAT Books (6.1, 6.2, 6.6, 6.10, 4.3): What to Issue, What to Keep, What It Costs to Get Wrong

In this guide: Mushak 6.3: when to issue it and what it must show · The books: 6.1, 6.2, 6.2.1 and the rest of the series · Mushak 6.6 and VAT deducted at source · The coefficient (Mushak 4.3) and the other declarations

The short answer

Section 51 of the VAT and SD Act 2012 requires a registered person to issue a Mushak 6.3 tax invoice for every taxable supply, at or before the time VAT becomes payable, in at least two copies. Section 107 requires the books and records behind it — the 6.1 purchase book, the 6.2 sales book and the rest of the Mushak 6 series — to be kept, in paper or electronically, for five years. The monthly return (Mushak 9.1) is compiled from these books, and input credit depends on the invoices being correct (s.46). Since July 2026, records kept in an ERP or Board-approved software are admissible and may be produced electronically, and businesses with turnover above Tk 5 crore must use approved software.

Mushak 6.3: when to issue it and what it must show

Issue a 6.3 for every taxable supply of goods or services, serially numbered within the financial year, with a separate series for each place of supply, in at least two copies (one to the buyer, one retained). A hand-written 6.3 is lawful; an electronic one from an ERP or approved software is equally lawful since the 2026 amendment to Rule 40. The invoice must show: the supplier’s name, address and BIN; the invoice number and date; a description, quantity and unit price of the goods or services; the value excluding VAT; the rate and amount of VAT (and supplementary duty where applicable); and the total. Where the supply exceeds Tk 25,000, the buyer’s name, address and BIN are mandatory — and without the buyer’s BIN the buyer has no input credit.

For retail sales to consumers, businesses notified by NBR in the EFD scheme — hotels, restaurants, caterers, department stores, jewellers, garages, laundries, printing presses, security services and others in Dhaka and Chattogram — must issue the invoice from an Electronic Fiscal Device or sales data controller; an EFD, SDC or POS invoice is accepted in place of a 6.3, including for the buyer’s credit where it carries the buyer’s BIN. There is no general e-invoicing mandate yet; NBR extends the EFD list by order.

Failure to issue a 6.3 is a Tk 10,000 penalty per offence under s.85(1)(j); so is failure to issue a credit note, debit note or 6.6 certificate.

The books: 6.1, 6.2, 6.2.1 and the rest of the series

Since 1 July 2025 the purchase and sales ledgers are expected to be maintained in ERP or software rather than bound registers for larger businesses; the data must be producible on demand. Keep the whole series — invoices, books, challans, 6.6 certificates, returns — for five years from the end of the tax period.

Mushak 6.6 and VAT deducted at source

When a withholding entity — a government body, bank, NGO, limited company, educational institution or any person with turnover above Tk 10 crore — buys a listed service, it deducts VAT at the rate in the VDS schedule, deposits it, and gives the supplier a Mushak 6.6 certificate. A registered withholder shows the deduction in its own return and issues the 6.6 within three working days of filing; an unregistered withholder deposits within 15 days of payment and issues the 6.6 within three working days of the deposit. The supplier uses the 6.6 as a decreasing adjustment in its return, within the same or the next six tax periods. No deduction is made where the supplier is a manufacturer invoicing at the standard rate, or a trader at 15% with e-VAT proof, among other exceptions — the full schedule is in our sector rates and VDS guide. A withholder who fails to deduct or deposit is jointly liable for the tax and its responsible officer faces a personal fine of up to Tk 25,000 (s.85(1A)).

The coefficient (Mushak 4.3) and the other declarations

A manufacturer must declare the input-output coefficient of each product on Mushak 4.3 before production or supply, and send a copy to the Commissioner within 15 working days (Rule 21 as replaced in June 2026). The coefficient fixes the expected input VAT per unit of output; input values that drift more than 7.5% from it, or a coefficient not filed at all, cost the input credit (s.46). Service providers, Board-specified sectors and 100% export-oriented units are exempt from filing it; traders of goods that were exempt at the manufacturing stage use the new Mushak 4.3.1. Failure to file a required coefficient is a Tk 10,000 penalty.

Other declarations that trip businesses up: the Mushak 2.1 change notification within 15 days of any change in registered particulars; the Mushak 6.10 statement for large single transactions; and, for exempt supplies, the record-keeping and invoicing duties under ss.51, 53, 54 and 107 still apply, with a Tk 25,000 penalty for non-compliance.

Three 2026 points on the forms: Mushak 9.1.1 (the no-input-credit return) is mandatory for traders who do not claim input tax credit, for commercial importers under final settlement and for value-addition payers, while 9.1 is for those claiming credit; Mushak 4.3 is filed after manufacturing but before supply, with 4.3.1 for traders of goods exempt at the manufacturing stage, and ERP records are accepted as valid documents that may be submitted online; and for imported services the 15% reverse charge is deposited by the bank through an A-challan using the importer’s codes, which then doubles as the tax invoice and the input-credit document.