Mushak 6.1 is the VAT purchase register: the book of every purchase a registered business makes and the input VAT paid on it. Its total is the input-tax figure on the monthly Mushak 9.1 return.

What is the difference between Mushak 6.1 and 6.2.1?

Mushak 6.1 is the purchase register alone, kept by a business that produces or processes goods alongside a separate sales register. Mushak 6.2.1 is a single combined purchase and sales account book kept by a trader who resells goods without processing them. What decides which you keep is what your business does to the goods, not its size.

Do import purchases go in the Mushak 6.1?

Yes. VAT paid at import is input tax, and the evidence is the bill of entry rather than a supplier challan. Record the row with the import document reference behind it.

How long do I have to claim input tax?

Input tax must be claimed within 4 months of the relevant tax period. After that it is not a late claim, it is a lost one.

How do I check if a supplier's BIN is valid?

A Bangladeshi BIN is 13 digits and can be verified through NBR's own VAT system. Verify it when the challan arrives rather than at year end, because an invalid supplier BIN disallows your input-tax claim and there is little you can do about it after you have paid.

Mushak 6.1: The VAT Purchase Register Explained

01

What the purchase register is for

Mushak 6.1 is the book of everything you bought and the VAT you paid on it. Its purpose is narrow and financial: it is the evidence base for the input-tax credit you claim on your VAT return. Nothing reaches the input-tax line of a Mushak 9.1 that is not recorded here first.

It is kept by businesses that produce or process goods, alongside a separate sales register. A trader who buys and resells without processing keeps the combined Mushak 6.2.1 book instead, which covers both sides in one place.

As of 19 August 2026, per the Value Added Tax and Supplementary Duty Act 2012 and its Rules 2016, and the Income Tax Act 2023, as amended by the Finance Act 2026. Rates, thresholds and schedules in Bangladesh are re-issued by SRO, often mid-year, and the figures here are drawn from professional secondary sources because NBR's own site was not reachable at review time. Confirm with your VAT consultant before you rely on any figure here. NBR is the authority; this page is not.

02

Column by column, with a worked row

The register is a running list of purchase documents. One row per document, in date order, with the tax split out from the value so the monthly total is a sum rather than a calculation.

Columns of the Mushak 6.1 purchase register with a worked example row
Column	What goes in it	Worked example
Date	Date of the supplier's challan, not the date you recorded it.	2026-08-04
Supplier name	The supplier's registered name as it appears on their challan.	Metro Ceramics Limited
Supplier BIN	Their 13-digit Business Identification Number.	0034567890123
Challan number	The supplier's Mushak 6.3 number. This is your evidence handle.	MC-2026-004417
Description	What you bought, specific enough to tie to a stock or expense record.	Ceramic floor tile 600x600
Quantity and unit	As stated on the supplier's challan.	400 sqm
Value excluding tax	The taxable value before supplementary duty and VAT.	500,000.00
Supplementary duty	SD charged by the supplier, if any.	0.00
Input VAT	The VAT on the supplier's challan. This is the figure that rolls into your 9.1.	75,000.00
Other charges	Anything else on the document that is not value or tax.	2,500.00
Total	What you actually paid.	577,500.00

03

What qualifies as an input-tax purchase, and what does not

Recording a purchase in the register does not by itself make its VAT claimable. Three tests have to hold.

The purchase is for the business, and for making taxable supplies. Input tax attributable to exempt supplies is not creditable.
You hold the evidence: a valid supplier Mushak 6.3 with a valid BIN on it, or the import document.
You are in time. The claim window is 4 months from the relevant tax period.

Purchases that are excluded by the Act or by SRO stay in the register as purchases but contribute nothing to the input-tax line. Record them and mark them rather than leaving them out, so the register still reconciles to your payables.

As of 19 August 2026, per the Value Added Tax and Supplementary Duty Act 2012 and its Rules 2016, and the Income Tax Act 2023, as amended by the Finance Act 2026. Rates, thresholds and schedules in Bangladesh are re-issued by SRO, often mid-year, and the figures here are drawn from professional secondary sources because NBR's own site was not reachable at review time. Confirm with your VAT consultant before you rely on any figure here. NBR is the authority; this page is not.

04

How 6.1 feeds the input-tax figure on your 9.1

At the end of the tax period, the creditable input VAT column is totalled and that total becomes the input-tax figure on the Mushak 9.1. Output VAT from your sales register minus that figure gives either VAT payable or a credit carried forward.

That is the whole mechanism, and it is why a purchase register kept two weeks behind is not a tidiness problem. It is unclaimed tax sitting in a folder while the claim window runs.

05

The four things that get an input-tax claim rejected

In rough order of how often they appear in practice.

The supplier's BIN is invalid, lapsed, or belongs to a different entity than the one on the challan. Check it before you accept the document, not at year end.
There is no Mushak 6.3 behind the claim. A delivery note, a proforma or a money receipt is not a tax invoice.
The purchase is outside the 4-month claim window.
The purchase is not attributable to taxable supplies, or falls in a class the Act excludes.

06

Keeping the register without keeping it by hand

The register is a projection of documents you already have. If you record supplier bills properly at the point they arrive, with the supplier BIN, the challan number and the tax split out, the register is a report rather than a second data-entry job.

07

Questions people ask

What is Mushak 6.1?: Mushak 6.1 is the VAT purchase register: the book of every purchase a registered business makes and the input VAT paid on it. Its total is the input-tax figure on the monthly Mushak 9.1 return.
What is the difference between Mushak 6.1 and 6.2.1?: Mushak 6.1 is the purchase register alone, kept by a business that produces or processes goods alongside a separate sales register. Mushak 6.2.1 is a single combined purchase and sales account book kept by a trader who resells goods without processing them. What decides which you keep is what your business does to the goods, not its size.
Do import purchases go in the Mushak 6.1?: Yes. VAT paid at import is input tax, and the evidence is the bill of entry rather than a supplier challan. Record the row with the import document reference behind it.
How long do I have to claim input tax?: Input tax must be claimed within 4 months of the relevant tax period. After that it is not a late claim, it is a lost one.
How do I check if a supplier's BIN is valid?: A Bangladeshi BIN is 13 digits and can be verified through NBR's own VAT system. Verify it when the challan arrives rather than at year end, because an invalid supplier BIN disallows your input-tax claim and there is little you can do about it after you have paid.

Mushak 6.1: the VAT purchase register