NBR Mushak 6.3 Challan: What It Is and How to Comply

Under Bangladesh's VAT and Supplementary Duty Act, 2012, every registered business must issue a Mushak 6.3 — the standardised VAT challan (tax invoice) — for each taxable supply. For restaurants, that means the bill you hand the customer is also a legal tax document. Getting its contents right keeps you compliant with the National Board of Revenue (NBR); getting it wrong invites penalties during an audit.

What is Mushak 6.3?

Mushak 6.3 (মূসক ৬.৩) is the prescribed form for a VAT invoice issued at the time of supply of goods or services. It records the seller, the buyer (where applicable), what was sold, the value, and the VAT charged. It is the primary evidence that VAT was collected on a sale — and the document a customer needs to claim input VAT.

For a restaurant, a Mushak 6.3 is generated for the food and beverages served. The current standard VAT rate for restaurant services in Bangladesh is commonly applied at the rate notified by the NBR for your category — confirm your applicable rate with your VAT consultant or local VAT circle, as rates differ by establishment type (for example, air-conditioned vs non-AC).

What a valid Mushak 6.3 must contain

A compliant challan generally needs to show:

• The seller's name, address and BIN (Business Identification Number).
• A unique, sequential invoice/challan number and the date and time of issue.
• A description of the goods or services supplied (your line items).
• The quantity, unit price and total value for each item.
• The VAT rate applied and the VAT amount, shown separately from the price.
• Any supplementary duty or service charge, where applicable.
• The total payable, inclusive of VAT.

The buyer's details are required for business-to-business supplies (so the buyer can claim input VAT) and optional for ordinary walk-in customers.

When and how to issue it

The challan must be issued at the time of supply — in practice, when the customer is billed. You must keep a copy for your records (NBR requires you to preserve VAT documents for a set period), and the sequence of challan numbers must be unbroken. Skipped or duplicated numbers are a classic audit red flag.

How a POS keeps you compliant automatically

Issuing a correct Mushak 6.3 by hand for every order is slow and error-prone. A restaurant POS that understands Bangladesh VAT does the heavy lifting:

• Calculates VAT per line and per bill at your configured rate, and shows it separately from the item price.
• Prints your BIN, business name and address on every receipt automatically.
• Assigns sequential challan numbers so your invoice series stays unbroken.
• Adds service charge and supplementary duty where you have configured them.
• Keeps a permanent, searchable record of every challan for reporting and audit.

In Rosuii, you set your VAT percentage and service charge once in settings, enter your BIN and business details, and every dine-in, takeaway and delivery receipt is produced with VAT shown correctly and a sequential number — so the bill you print is already a valid tax challan. That removes a whole category of manual error from your daily close.

A practical compliance checklist

• Confirm the correct VAT rate for your establishment type with your VAT circle.
• Make sure your BIN and registered business name appear on every receipt.
• Show VAT as a separate line, never buried inside the item price.
• Keep challan numbers sequential and never reuse one.
• Preserve copies of all challans for the period NBR requires.
• Reconcile your POS sales report with your VAT return each period.

This article is general guidance, not tax advice. VAT rates and rules change — always confirm your obligations with a qualified VAT consultant or your local NBR VAT circle.