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Unit Quantity Code (UQC) under GST

1. What is Unit Quantity Code (UQC)?

UQC represents 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. Unit Quantity Code (UQC) as per 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 of UQC from the drop-down. The measurement unit shall be furnished by the UQC list mentioned as per the GST Portal and not per as your estimation.

5. List of Unit Quantity Codes (UQC)

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 the suitable UQC, the taxpayer shall use OTH in the Unit Quantity Column.

S.No.QuantityTypeUnit Quantity Code (UQC)
1BagMeasureBAG
2BundlesMeasureBDL
3BaleMeasureBAL
4BucklesMeasureBKL
5Billions Of UnitsMeasureBOU
6BoxMeasureBOX
7BottlesMeasureBTL
8BunchesMeasureBUN
9CansMeasureCAN
10CartonsMeasureCTN
11DozenMeasureDOZ
12DrumMeasureDRM
13Great GrossMeasureGGR
14GrossMeasureGRS
15NumbersMeasureNOS
16PacksMeasurePAC
17PiecesMeasurePCS
18PairsMeasurePRS
19RollsMeasureROL
20SetsMeasureSET
21TabletsMeasureTBS
22Ten GrossMeasureTGM
23ThousandsMeasureTHD
24TubesMeasureTUB
25UnitsMeasureUNT
26Cubic MeterVolumeCBM
27Cubic CentimeterVolumeCCM
28Kilo LiterVolumeKLR
29MilliliterVolumeMLT
30US GallonsVolumeUGS
31Square FeetAreaSQF
32Square MetersAreaSQM
33Square YardsAreaSQY
34Gross YardsLengthGYD
35Kilo MeterLengthKME
36MetersLengthMTR
37YardsLengthYDS
38CentimeterLengthCMS
39TonnesWeightTON
40QuintalWeightQTL
41GramsWeightGMS
42Kilo GramsWeightKGS
43OthersOTH

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