Restaurant Input VAT Invoice Checklist Bangladesh: Check Before Posting
A receiving-to-accounts checklist for catching incomplete, mismatched or duplicated supplier VAT documents before the monthly close.
Last verified: 2026-08-31
A restaurant input VAT invoice checklist should start when goods or services arrive, not at return filing. Accounts needs a document that identifies the supplier, supply, date, values and prescribed tax information, but it also needs proof that the correct restaurant entity received and approved the purchase.
NBR tells taxpayers to ask for Mushak 6.3 during purchase and keep purchase records. Use the checklist to classify documents as ready, exception or adviser review. Do not treat a green tick as automatic permission to claim input tax.
Quick document check
Review the current prescribed form, not a field list copied from an old blog. NBR's rules allow own-format forms only when the required form name and information are included and prescribed copies are handled.
A defective or incomplete invoice may not serve as documentary evidence for credit or adjustment under the cited rules. Send it to the exception queue rather than editing the supplier's document.
| Check | Pass evidence | Common exception |
|---|---|---|
| Supplier | Name, address and registration identity | Name differs from vendor master |
| Document | Applicable form name, number and date | Scan has no serial/date |
| Recipient | Correct restaurant entity and relevant details | Personal or other-company name |
| Supply | Clear goods/service, quantity and value | Generic description |
| Tax | Prescribed values shown | Arithmetic or field gap |
| Approval | Receipt and authorised acceptance | Invoice arrived without delivery |
| Uniqueness | Not already posted | Duplicate scan or revised copy |
Sources for this section: NBR VAT and Supplementary Duty Rules 2016, authentic English text
Match purchase order, receipt and invoice
Compare ordered item, received quantity, accepted quality, invoiced quantity, unit rate and approved extras. Record acceptable tolerance and the person who approved any difference.
For services, replace the goods receipt with a completion or acceptance record. A payment alone does not show what service was delivered or which branch benefited.
Validate the supplier record
Keep the supplier's legal name, business address, registration details, bank account, contact and document sample in a controlled master. Record who verified changes and when.
If invoice identity, payment account and vendor master differ, pause posting and confirm through an independent contact. Do not overwrite the master from an emailed invoice without review.
Use a reason-coded exception queue
Do not bury exceptions inside a general accounts chat. Assign owner, requested date, due date, value at risk and resolution evidence.
Keep rejected documents linked to the exception so reviewers can understand why they were not used.
| Code | Meaning | Next action |
|---|---|---|
| M01 | Missing document | Request supplier copy |
| F01 | Required field incomplete | Request valid correction |
| R01 | Receipt mismatch | Resolve with branch/procurement |
| D01 | Possible duplicate | Search number, amount and supplier |
| E01 | Entity/branch mismatch | Confirm purchaser and posting |
| T01 | Tax treatment uncertain | Refer to VAT adviser |
Control scans and originals
Scan every page legibly and name it with supplier, date, invoice number and branch. Restrict changes, back up the archive and keep the original according to current requirements and adviser direction.
If a supplier sends a revised document, retain both versions and state which one is active. Never replace a scan without leaving a version trail.
Prevent duplicate posting
Search on supplier, document number, date, amount and purchase order before posting. Normalise spaces, punctuation and Bangla/English digits so simple formatting does not bypass the check.
Review round amounts, repeated totals, split scans and invoices sent to both branch and head office. A possible duplicate should be investigated, not automatically deleted.
Month-end review
- List unposted receipts
- Age missing invoices
- Review duplicate warnings
- Resolve entity mismatches
- Separate adviser-review documents
- Tie purchase register to ledger
- Freeze the reviewed period pack
Fields for a reusable control sheet
| Group | Fields |
|---|---|
| Identity | Supplier, BIN/details, restaurant entity, branch |
| Document | Form, serial, issue date, received date |
| Commercial | PO, receipt, supply, quantity, value |
| Review | Field check, duplicate check, treatment status |
| Workflow | Owner, exception, due date, approval |
| Archive | File link, original location, version |
How we calculated and verified this
NBR sources support the duty to ask for applicable Mushak 6.3 invoices during purchase and the importance of complete prescribed information. The field-review and three-way-match steps are a restaurant control template.
Whether input tax is admissible depends on current law and facts. This checklist flags documents for professional review and does not approve a claim.
The best time to fix a supplier VAT document is before it is posted and before the period closes. Make receiving, procurement and accounts share one exception trail.
Rosuii can organise purchases and operating records; the restaurant's VAT adviser must decide the statutory claim.
Related guides
- Mushak 6.3 VAT Challan for Restaurants
- Restaurant Purchase Order Template
- Restaurant VAT Recordkeeping Checklist
See this workflow in Rosuii: Connect purchasing, stock receipts and expense evidence in Rosuii
Sources checked
Last updated:
Frequently asked questions
What should a restaurant check on a supplier VAT invoice?
Can accounts correct a supplier invoice themselves?
Does a complete Mushak 6.3 guarantee input tax credit?
How do we stop duplicate invoices?
What happens to an incomplete document?
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