As per point 1(h) of Section 31 of the CGST Act 2017, each tax invoice, debit note/credit note must contain a UQC [Unique Quantity Code]. A UQC is basically an abbreviation for an unit of measurement like ‘KGS’ for Kilograms and ‘MTR’ for ‘Meter’.
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:
|Sr. #||GST Code||Description|
|5||BOU||Billions Of Units|
|16||GGK||Great gross GYD|
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