Unique Quantity Code

Prakash Matre
Prakash Matre at January 30, 2023

What is UQC code?

UQC full form is Unique Quantity Code. Unique Quantity Code or UQC code means a unit of measurement to be specified in invoices and to include files such as GSTR-1, GSTR-2 and GSTR-3 in the HSN summary section. HSN code stands for 'Synced Clip ID Clip'. For systematic classification of products worldwide, this program has been adopted. HSN code is a six-digit uniform code that is accepted worldwide.

The purpose of using codes of varying sizes in GST invoices and returns is to provide estimates in the documents used to describe the unit of measurement. He may use his version to define the units of measurement of goods provided by the taxpayer. Even in GST search anyone can use it accordingly. For example, some taxpayers may use 'm' to define meters while others may use 'm' in another way. It should be noted that the Government portal accepts only one form of unit measurement.

Therefore, if a taxpayer uses a unit of measurement different from that standardized by the portal, the site may indicate an error in accepting any documents. Taxpayers must therefore provide only those unique quantity codes defined by GSTN.

What is UQC under GST?

The purpose of using UQC code in GST retrieval is to maintain the names used in units of measurement. Everyone who pays taxes can use different names in the same rating unit, and this makes it difficult for the Department to follow or arrive at analysis. For example, one taxpayer may use Kgs as a unit of measurement, while another may use Kilos as a unit of measure to identify Kilograms. Therefore, UQC is used by GSTN to maintain the standard format throughout the measurement unit. The UQC in GST format used by GSTN is in accordance with customs law.

When is the Unit Quantity Code (UQC) used under GST?

  1. HSN Summary - When filing GSTR-1, the HSN Summary should be reported with the details of the goods and services provided during the return. UQC under GST should be announced in the HSN Summary.
  1. Documents - The seller may use UQC when issuing a tax invoice, export invoice, credit note or debit note. Using the code in the UQC list will keep clear and consistent records. However, businesses can use their diversity.
UQC should be announced in the HSN summary section while installing GSTR-1, increasing invoices and e-way bills. Its use is not only available on the GST website but also on e-way payments and e-Invoicing programs. It is, therefore, important for registered taxpayers who enter into the sale of goods.

Confusion among other taxpayers on UQC codes

Businesses maintain the same code variations. For example, a meter can be written as Mtr., M, meter, meters, meters. The Government GST portal accepts only one variation of the MTR-METERS code. Any other incorrect translation will cause an error. When using the Government's offline GSTR-1 tool, select the appropriate code from the download option. Quantitative data needs to be provided using the prescribed UQC for GST Portal regardless of the unit of measurement held by you.

UQC Details Updated Automatically in Certain sections of GSTR Reports

Under section 12 of GSTR-1, entitled 'HSN Wise Summary of Outward Supplies', user-defined UQC details will be automatically detected. In cases where the user does not specify the UQC details of any product, OTH will be considered the default UQC Code in E way bill in the report. Reports are first compiled as per HSN and then by each UQC. If a particular HSN has two UQCs, such HSN will be mentioned twice in the report. Similar to Section 12 of GSTR-1 mentioned above, Section 13 of GSTR-2, titled HSN's Inward Supplies' Summary, must also be completed with HSN's UQC details.

What is an invalid UQC code?

Invalid UQC in Eway bill means that the Unit Quantity Code entered is incorrect. Therefore, the taxpayer must always select the appropriate code from the Unit Quantity Codes list under the GST specified by the GST Department. IGST Portal does not accept invalid UQC code means or any UQC code error in E way bill.

List of unique size codes or UQC Codes

GST does not specify quantity codes. Therefore, the UQC, in terms of the Code of Conduct, is still being followed. We've provided you with a GST format to help you with easy filing. Remember that the first three letters are the code to be used—further code specifications. If you are unable to find your fair value, please use the code "OTH-Others" code.

Which section should UQC be mentioned in, while filing returns?

UQC is to be mentioned in the HSN summary section while filing GSTR-1/GSTR-2/GSTR-3. The GST portal only accepts 1 variation of the code for the products and any other acronym used will give errors. While the GST Council has not issued any specific list of UQCs and is using the same, which Indian Customs used, as mentioned in the Customs Tariff Act 1975.

Below is a comprehensive list of UQCs, used in GST returns. Usually, the first three alphabets of the unit form the UQC code: Here you will also know what is UQC code error in invalid uqc code in e way billway bill and invalid UQC code in e way bill.

Sr. # GST Code Description
1 BAG Bags
2 BAL Bale
3 BDL Bundles
4 BKL Buckles
5 BOU Billions Of Units
6 BOX Box
7 BTL Bottles
8 BUN Bunches
9 CAN Cans
10 CTN Cartons
11 CCM Cubic centimeters
12 CBM Cubic meters
13 CMS Centimeters
14 DRM Drums
15 DOZ Dozens
16 GGK Great gross GYD
17 GMS Grams
18 GRS Gross GMS
19 GYD Gross Yards
20 KME Kilometer
21 KGS Kilograms
22 KLR Kiloliter
23 MLT Milliliter
24 MTR Meters
25 NOS Numbers
26 PAC Packs
27 PCS Pieces
28 PRS Pairs
29 QTL Quintal
30 ROL Rolls
31 SQY Square Yards
32 SET Sets
33 SQF Square feet
34 SQM Square meters
35 TBS Tablets
36 TUB Tubes
37 TGM Ten Gross
38 THD Thousands
39 TON Tons
40 UNT Units
41 UGS US Gallons
42 YDS Yards
43 OTH Others

Should you still be confused about anything on UQCs and want to consult an expert, the proficient team at Masters India, a GST Suvidha Provider is here to help. autoTax from Masters India is a fully automated GST Software, from GST Registration to GST Return Filing and along with other functionalities, it ensures that you always stay on top and be in the good books of the government by maintaining a high GST compliance rating.

To know more on, how can you put your taxation life cycle on an auto-pilot, please connect with Masters India at info@mastersindia.co  | 9773706838.

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