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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 milliliter 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
S.No. Quantity Type Unit Quantity Code (UQC)
1 Bag Measure BAG
2 Bundles Measure BDL
3 Bale Measure BAL
4 Buckles Measure BKL
5 Billions Of Units Measure BOU
6 Box Measure BOX
7 Bottles Measure BTL
8 Bunches Measure BUN
9 Cans Measure CAN
10 Cartons Measure CTN
11 Dozen Measure DOZ
12 Drum Measure DRM
13 Great Gross Measure GGR
14 Gross Measure GRS
15 Numbers Measure NOS
16 Packs Measure PAC
17 Pieces Measure PCS
18 Pairs Measure PRS
19 Rolls Measure ROL
20 Sets Measure SET
21 Tablets Measure TBS
22 Ten Gross Measure TGM
23 Thousands Measure THD
24 Tubes Measure TUB
25 Units Measure UNT
26 Cubic Meter Volume CBM
27 Cubic Centimeter Volume CCM
28 Kilo Liter Volume KLR
29 Milliliter Volume MLT
30 US Gallons Volume UGS
31 Square Feet Area SQF
32 Square Meters Area SQM
33 Square Yards Area SQY
34 Gross Yards Length GYD
35 Kilo Meter Length KME
36 Meters Length MTR
37 Yards Length YDS
38 Centimeter Length CMS
39 Tonnes Weight TON
40 Quintal Weight QTL
41 Grams Weight GMS
42 Kilo Grams Weight KGS
43 Others OTH

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