Submitting Form Mushak 9.1 is only the final step of VAT compliance. Under the VAT and Supplementary Duty Act 2012, businesses must maintain contemporaneous books of accounts and statutory registers to substantiate every figure reported on their monthly returns.
Audit Warning: During a VAT audit or circle inspection, any input tax rebate claimed without an underlying entry in your purchase register (Mushak 6.1) will be rejected with a 100% penalty and 2% monthly interest.
Mandatory Statutory VAT Registers
| Mushak Form | Form Name | Primary Function | |
|---|---|---|---|
| Mushak 6.1 | Purchase Book | Records raw materials, stock, and business purchases | |
| Mushak 6.2 | Sales Book | Contemporaneous record of all commercial supplies and sales | |
| Mushak 6.2.1 | Combined Purchase & Sales | Permitted for commercial trading entities and retailers | |
| Mushak 6.3 | VAT Invoice | Mandatory invoice issued to buyer upon delivery of goods/services | |
| Mushak 6.5 | Goods Transfer Challan | Authorizes movement of goods between branches or warehouses | |
| Mushak 6.6 | VDS Certificate | Issued to vendor upon deducting VAT at source | |
| Mushak 6.7 / 6.8 | Credit / Debit Note | Records sales returns, goods rejections, or price corrections |
Strict Banking Channel Requirement
Under Section 46, input tax credit is inadmissible if payment for purchases exceeding BDT 100,000 is made via cash rather than recognized banking channels (bank transfer, cheque, or electronic settlement).
Keep your VAT records audit-ready every day of the month. EasyTax designs and maintains statutory Mushak books for corporate clients. Consult Our VAT Specialists or Book a Meeting.
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Regulatory Notice: This compliance guide is for general educational information only under Bangladeshi statutory frameworks (including the Income Tax Act 2023, Value Added Tax and Supplementary Duty Act 2012, and Companies Act 1994) and does not constitute formal legal or tax counsel. Government gazette rules, statutory regulatory orders (SROs), and procedural circulars are subject to periodic administrative updates. Please consult an EasyTax advocate or tax practitioner for customized advisory on your specific situation.
