Mushak-6.3 Tax Invoice: The Fields Explained

Mushak-6.3 (মূসক-৬.৩), called kor chalanpatra (কর চালানপত্র), is the tax invoice form that registered persons in Bangladesh issue under rule 40 of the Value Added Tax and Supplementary Duty Rules 2016. This guide goes through the form as published by the National Board of Revenue (NBR) on its website, a document dated 29 June 2019 and read on 6 October 2026, and explains each field. It is a reading aid, not tax advice: rules and forms can change, so check the current ones with the NBR or your VAT consultant.

The header

The form carries the title of the government and the NBR, the form number মূসক-৬.৩, the heading কর চালানপত্র and the reference to rule 40, sub-rule (1), clauses (c) and (f). Under it come the registered person's details: নিবন্ধিত ব্যক্তির নাম (name of the registered person), নিবন্ধিত ব্যক্তির বিআইএন (their BIN, the 13-digit business identification number) and চালানপত্র ইস্যুর ঠিকানা (the address from which the invoice is issued).

The buyer and the invoice details

• ক্রেতার নাম and ক্রেতার বিআইএন: the buyer's name and BIN, where the buyer is registered.
• সরবরাহের গন্তব্যস্থল: the destination of the supply.
• চালানপত্র নম্বর: the invoice number; ইস্যুর তারিখ and ইস্যুর সময়: the date and time of issue.

The table, column by column

1. ক্রমিক: serial number of the line.
2. পণ্য বা সেবার বর্ণনা: description of the goods or services, with the brand name where applicable.
3. সরবরাহের একক: unit of supply (piece, kilogram, hour).
4. পরিমাণ: quantity.
5. একক মূল্য: unit price in taka, excluding all taxes (footnote 1).
6. মোট মূল্য: total value in taka, excluding all taxes.
7. সম্পূরক শুল্কের পরিমাণ: the amount of supplementary duty, where it applies.
8. মূল্য সংযোজন করের হার / সুনির্দিষ্ট কর: the VAT rate or the specific tax.
9. মূল্য সংযোজন কর / সুনির্দিষ্ট করের পরিমাণ: the amount of VAT or specific tax.
10. সকল প্রকার শুল্ক ও করসহ মূল্য: the value including all duties and taxes.

A সর্বমোট (grand total) row sums the amount columns. Below the table are the name and designation of the person responsible in the organisation, the signature and the seal, and a note that for supplies subject to deduction of tax at source the form is treated as the combined tax invoice and tax-deduction certificate.

How the amounts relate

In the common case the total value is quantity times unit price; supplementary duty is the value times the duty rate; VAT is the rate applied to the value plus the supplementary duty; and the last column is value plus duty plus VAT. A specific tax is an amount per unit instead of a percentage. Each amount is normally rounded to poisha. Other regimes, such as retail or trade VAT, have their own bases, and which applies to you is a question for your adviser. The Mushak-6.3 generator follows the common method, shows every column, writes the total in words in Bangla or English if you ask, and prints or saves the result as PDF in your browser.

What to check yourself

• Your BIN and the buyer's BIN have 13 digits.
• The invoice number series is continuous in the way your rules require.
• Whether your business must issue invoices through an electronic fiscal device (EFD) or sales data controller (SDC) instead of or in addition to this form. A tool that lays out the form cannot decide that.
• Whether the current form has changed since the NBR file this guide describes.

Other tools for Bangla documents on this site include Bangla OCR and Bijoy PDF to Unicode, and for application photos the Teletalk photo and signature resizer.