Unique Quantity Code (UQC) under GST

UQC is a measuring quantity under the GST system for a standard use by all taxpayers. Its application is found not only on the GST portal but also in e-way bills and e-invoicing systems. Hence, it is important for GST registered taxpayers to know all about UQC.

What is UQC?

UQC stands for Unique Quantity Code. In simple terms, it refers to a unit of measurement such as 1 kilogramme of wheat has to be mentioned in the invoice as 1 KGS, 1 litre of oil as 1000 MLT, etc.

What is UQC under GST?

As per CGST Rules, any tax invoice, credit note, debit note must have UQC or quantity unit description. For example, the UQC of 100 metres of fabric is MTR and written as 100 MTR.

Where does UQC need to be declared during filing?

UQC must be mentioned in e-invoices, e-way bills and when filling the HSN summary in GSTR-1.

Confusion among some taxpayers on UQC Codes

Businesses maintain variations of the same code. For example, metre can be written as Mtr., m, metre, metres, meters. GST portal accepts only 1 variation of the quantity code MTR-METERS. Any other variation will throw an error.

Hence, if you are using the Government’s GSTR-1 offline tool, it is suggested to select the correct code from the dropdown. The quantity details need to be furnished using the prescribed UQC of GST Portal irrespective of the unit of measurement maintained by you.

List of unique quantity codes or UQC Codes

GST has not specifically defined quantity codes. So, the UQC as per Customs Rules is still followed. We have given the GST format to help you in easy filing. Remember that the first 3 letters is the code to be used. The rest is an explanation of the code. If you cannot find your appropriate quantity, please use the “OTH-Others” code.