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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 who are into supply of goods.
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.
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.
UQC must be declared in the HSN summary section while filing GSTR-1, raising e-invoices and e-way bills.
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. If you are using the Government’s GSTR-1 offline tool, 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.
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.
|S.No.||Quantity||Quantity Type||UQC Code|
|5||BILLIONS OF UNITS||Measure||BOU|
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