Unit Quantity Code (UQC) under GST

1. What is Unit Quantity Code (UQC Code)?

UQC full form is Unique Quantity Code. As per the basic definition, UQC provides a unit of estimation, for instance, 100 Grams of Barley that needs to be referenced in the invoice as 1OO GMS similarly, 1 millilitre of oil as 1 MLT, and so forth.

2. UQC in GST

As per the CGST Rules, every GST invoice, CDN (Credit note or Debit note) must contain the UQC of the goods or/and services supplied. For example, 1000 packets of spices shall be depicted as 1000 Pac.

3. Where does UQC shall be depicted during GST Return filing?

Unit Quantity Code (UQC) shall be depicted against the HSN column at the time of filing the GST Return.

4. What is the disarray a few taxpayers are confronting?

Organizations keep up varieties of a similar code. For instance, a meter can be composed as Mtr., m, meter, meters, meters. GST portal accepts just 1 variety of UQC MTR that is for METERS. Every other variety is tossing an error. In case if the taxpayer is using the offline tool of GST Portal for filing GSTR-1A you need to keep a check at the time of selecting UQC from the drop-down. The measurement unit shall be furnished by the UQC list mentioned as per the GST Portal and not per your estimation.

5. Unit Code List (UQC Code)

GST has not explicitly characterized quantity codes. Along these lines, the UQC according to Customs is still followed. Here is the list of Unit Quantity Code (UQC) mentioned to simplify the return filing procedure. Generally, the first three letters of the measurement unit are the UQC. However, in case if you cannot find a suitable UQC, the taxpayer shall use OTH in the Unit Quantity Column. Say for example, ltr unit quantity code has not been defined. Hence, the taxpayer must use OTH in the Unit Quantity Column. However, ltr uqc code for the following has been defined:

• Kililitre: KLR
• Millilitre: MLT