What is Mushak 6.2.1?

Mushak 6.2.1 is the combined purchase and sales account book kept by a VAT-registered trader who buys goods and resells them without processing. It records both sides of the business in one chronological book, with the stock position carried between them.

What is the difference between Mushak 6.1 and 6.2.1?

Mushak 6.1 is the purchase register alone, kept alongside a separate Mushak 6.2 sales register by a business that produces or processes goods. Mushak 6.2.1 is one combined book covering purchases and sales, kept by a trader who resells goods unchanged. The deciding question is whether your business does anything to the goods between buying and selling.

Who must keep the Mushak 6.2.1 book?

Registered traders and distributors who resell goods without processing them, which covers most wholesalers and a large share of registered retail. A business enlisted for turnover tax rather than registered for VAT does not keep it.

Does repacking count as processing?

It can. Repacking, assembling or relabelling may move a business across the line between reselling and processing, which changes which book it must keep. It is a question worth putting to your VAT consultant rather than assuming, because the answer decides your entire record-keeping obligation.

Does the 6.2.1 replace the Mushak 9.1 return?

No. The book is the record; the return is the monthly filing built from it. The purchase block totals become your input-tax figure and the sales block totals become your output-tax figure on the Mushak 9.1.

Mushak 6.2.1

Mushak 6.2.1: the combined purchase and sales account book

The book traders keep instead of separate registers. Who it applies to, the exact format, and a clean answer to the 6.2 versus 6.2.1 question no ranking page resolves.

Reviewed 19 August 2026

The short answer

Mushak 6.2.1 is a single account book recording both purchases and sales, kept by a VAT-registered trader who buys goods and resells them without processing. A business that produces or processes what it sells keeps Mushak 6.1 and 6.2 as separate books instead.

The deciding question is not turnover, sector or size. It is whether the thing you sell is the same thing you bought.

6.2 or 6.2.1: the question everyone actually arrives with

These are not two versions of one form and the difference is not about size, sector or turnover. It is about one thing: whether your business does anything to the goods between buying them and selling them.

Which VAT book to keep, decided by what the business does to the goods
If your business	You keep	Because
Produces, manufactures or processes what it sells	Mushak 6.1 (purchases) and Mushak 6.2 (sales), as separate books	Goods change between input and output, so the two sides do not correspond row for row and each needs its own book.
Buys finished goods and resells them unchanged	Mushak 6.2.1, a single combined purchase and sales account book	Input and output are the same goods, so one book holds both movements and the stock position between them.

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.

Who has to keep the 6.2.1

Registered traders and distributors whose business is buying and reselling goods without processing them. In practice that covers most wholesalers, most distributors, and a large share of retail businesses above the registration threshold.

An enlisted turnover-tax business does not keep this book. Enlistment carries no input-tax credit and no tax invoice, so the machinery the book exists to support is not in play.

The format, column by column

The book runs chronologically and covers both sides. The purchase block records what came in and the input VAT on it, the sales block records what went out and the output VAT on it, and the closing position ties the two together for the day.

Columns of the Mushak 6.2.1 combined purchase and sales account book
Block	Column	What goes in it
Purchase	Date	Date of the supplier's challan.
Purchase	Supplier and BIN	The supplier's registered name and Business Identification Number.
Purchase	Challan number	The supplier's Mushak 6.3 number, which is your evidence handle.
Purchase	Description, quantity, unit	What came in, as stated on the supplier's document.
Purchase	Value, SD, input VAT	Taxable value, supplementary duty and the VAT you paid.
Sales	Date	Date of supply, matching your own challan.
Sales	Buyer and BIN	The buyer's name, and their BIN where the buyer is registered.
Sales	Challan number	Your own Mushak 6.3 number, in unbroken sequence.
Sales	Description, quantity, unit	What went out. In a 6.2.1 business this should trace back to a purchase row.
Sales	Value, SD, output VAT	Taxable value, supplementary duty and the VAT you charged.
Position	Stock and balance	Quantity carried forward, so the book shows what remains as well as what moved.

How it rolls into your Mushak 9.1

At the end of the tax period, the purchase block totals give the input-tax figure and the sales block totals give the output-tax figure. The difference is what you pay, or the credit you carry forward.

The same three tests apply to the purchase side as in a separate 6.1: the purchase must be for making taxable supplies, you must hold a valid supplier challan with a valid BIN, and the claim must fall inside the 4-month window.

Where 6.2.1 books go wrong

Because one book covers both sides, its failure modes are different from a separate register's.

Keeping 6.1 and 6.2 when you should keep 6.2.1, or the reverse. Both are defensible only if you can say why, so write down the reasoning once and keep it with the books.
Sales rows that do not trace to a purchase row. In a business that does not process goods, an unexplained output is exactly what the format is designed to surface.
A stock position that drifts from the physical count and is never reconciled, which turns the closing column into decoration.
Recording the sale but not the challan number, which leaves the sequence unverifiable from the book itself.

Keeping it from real transactions

A combined book is a projection of the same purchase and sales documents any system already records. The honest question to ask a vendor is not whether they support VAT, it is which of these books they actually lay out and which they only hold the data for.

What BizRP does, and does not, do here

BizRP holds both sides of the book as posted data, and maintains the 6.1 purchase register and the 6.3 sales register over it. It does not currently lay them out in the single 6.2.1 book format.

In practice that means a 6.2.1 business using BizRP today gets both sides recorded once, the 6.1 purchase register and the 6.3 sales register maintained over them, and CSV exports of each for filing and 5-year retention. The single combined 6.2.1 layout is not produced, and this page says so rather than leaving you to find out.

BizRP does not file returns. It produces the registers and the return figure; a person signs in to vat.gov.bd and submits.

BizRP is not enlisted with NBR as VAT software, and nothing on this site should be read as claiming that it is. What it does is keep the registers and compute the figures that a filing is built from.

See the accounting module

Questions people ask

What is Mushak 6.2.1?: Mushak 6.2.1 is the combined purchase and sales account book kept by a VAT-registered trader who buys goods and resells them without processing. It records both sides of the business in one chronological book, with the stock position carried between them.
What is the difference between Mushak 6.1 and 6.2.1?: Mushak 6.1 is the purchase register alone, kept alongside a separate Mushak 6.2 sales register by a business that produces or processes goods. Mushak 6.2.1 is one combined book covering purchases and sales, kept by a trader who resells goods unchanged. The deciding question is whether your business does anything to the goods between buying and selling.
Who must keep the Mushak 6.2.1 book?: Registered traders and distributors who resell goods without processing them, which covers most wholesalers and a large share of registered retail. A business enlisted for turnover tax rather than registered for VAT does not keep it.
Does repacking count as processing?: It can. Repacking, assembling or relabelling may move a business across the line between reselling and processing, which changes which book it must keep. It is a question worth putting to your VAT consultant rather than assuming, because the answer decides your entire record-keeping obligation.
Does the 6.2.1 replace the Mushak 9.1 return?: No. The book is the record; the return is the monthly filing built from it. The purchase block totals become your input-tax figure and the sales block totals become your output-tax figure on the Mushak 9.1.