What is UQC Code?
UQC full form is Unique Quantity Code. As per the basic definition, it is a unit of measurement such as 1 kilogramme of rice has to be mentioned in the invoice as 1 KGS, similarly 1 milliliter of oil as 1000 MLT, etc.
Unique Quantity Code (UQC) in GST
As per CGST Rules, any GST invoice, credit note or debit note must have Unique Quantity Code (UQC) or quantity unit description of the goods and services supplied.
For example: 100 meters of Cloth shall be depicted as 100 MTR
Where does UQC shown during GST Return Filing?
Unique Quantity Code (UQC) must be depicted in the HSN summary column at the time of filing the GST Return.
Confusions Face by taxpayers in UQC
Businesses keep up variations of the same code. For example, the meter can be written as Mtr, m, meters.
GST portal accepts only 1 variation of the quantity code like MTR is for METERS. Any other variety shows an error. In case if you are using the GST offline tool for filing GSTR-1 , you need to select the correct code from only dropdown list. The measurement unit of items need to be furnished only by using the prescribed UQC list mentioned on the GST Portal and not per as your estimation.
UQC Code List in GST
GST has not specifically defined quantity codes. So, the UQC as per Customs is only followed. Here we have giving the list of Unique Quantity Code i.e ( UQC code in GST ) to help you in easy filing of GST return. Remember the first 3 letters of the measurement unit are the UQC which is used. The rest is an explanation of code. However in case if you cannot find your appropriate unique quantity code (UQC) ,then you can use “OTH-Others” in the Unit Quantity Column.
| No. | Quantity | Quantity Type | UQC Code |
| 1 | BAGS | Measure | BAG |
| 2 | BALE | Measure | BAL |
| 3 | BUNDLES | Measure | BDL |
| 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 | CUBIC METER | Volume | CBM |
| 11 | CUBIC CENTIMETER | Volume | CCM |
| 12 | CENTIMETER | Length | CMS |
| 13 | CARTONS | Measure | CTN |
| 14 | DOZEN | Measure | DOZ |
| 15 | DRUM | Measure | DRM |
| 16 | GREAT GROSS | Measure | GGR |
| 17 | GRAMS | Weight | GMS |
| 18 | GROSS | Measure | GRS |
| 19 | GROSS YARDS | Length | GYD |
| 20 | KILOGRAMS | Weight | KGS |
| 21 | KILOLITER | Volume | KLR |
| 22 | KILOMETRE | Length | KME |
| 23 | MILLILITRE | Volume | MLT |
| 24 | METERS | Length | MTR |
| 25 | NUMBERS | Measure | NOS |
| 26 | PACKS | Measure | PAC |
| 27 | PIECES | Measure | PCS |
| 28 | PAIRS | Measure | PRS |
| 29 | QUINTAL | Weight | QTL |
| 30 | ROLLS | Measure | ROL |
| 31 | SETS | Measure | SET |
| 32 | SQUARE FEET | Area | SQF |
| 33 | SQUARE METERS | Area | SQM |
| 34 | SQUARE YARDS | Area | SQY |
| 35 | TABLETS | Measure | TBS |
| 36 | TEN GROSS | Measure | TGM |
| 37 | THOUSANDS | Measure | THD |
| 38 | TONNES | Weight | TON |
| 39 | TUBES | Measure | TUB |
| 40 | US GALLONS | Volume | UGS |
| 41 | UNITS | Measure | UNT |
| 42 | YARDS | Length | YDS |
| 43 | OTHERS | OTH |
This is the uqc code list , which is required to show UQC in GST return filing.
FAQs on UQC (Unique Quantity Code)
What is invalid UQC code?
The invalid UQC code indicates that the entered Unit Quantity Code is incorrect. Thus, from the list of GST unit quantity codes defined by the GST department, taxpayers should always select the correct code.
What is reporting UQC in tally?
UQC Code is a standardized unit of measurement used by the quantity measurement department for the returns filed.
How do I get a UQC code?
Please pick the correct code from the drop-down if you are using the Offline GSTR-1 Government Tool. Regardless of the measuring unit owned by you, the quantity information need to be given using the specified UQC of the GST Portal.
What is the HSN?
The HSN code stands for ‘Harmonized Nomenclature of Nomenclature’. For the systematic classification of products all over the world, this system has been adopted. The HSN code is a 6-digit uniform code that classifies and is internationally recognized for 5000+ goods.
Disclaimer – Author has exercised utmost care while writing this article, but still this article may contain some error or mistake and no part of this article/writing should be construed or considered as any advice or consultancy whether professional or otherwise. The contents of this article are solely for information and knowledge.
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