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What is UQC?

UQC stands for Unique Quantity Code. In simple terms, it is 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 in GST?

As per CGST Rules, any tax invoice, credit note, debit note must have UQC or quantity unit description.

For example-

100 metres of fabric  – 100 MTR

Where does UQC need to be declared during filing?

UQC must be declared in the HSN summary section while filing GSTR-1/2/3.

What is the confusion some taxpayers are facing?

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 is throwing an error. If you are using the government GSTR-1 offline tool please 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 quantity codes

GST has not specifically defined quantity codes. So, the UQC as per Customs is still followed. We have given the GST format to help you in easy filing. Remember 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 “OTH-Others”

S.No.QuantityQuantity Type UQC Code
1 BAGS Measure BAG
2 BALE Measure BAL
3 BUNDLES Measure BDL
4 BUCKLESMeasure BKL
5 BILLIONS OF UNITS Measure BOU
6 BOX Measure BOX
7 BOTTLES Measure BTL
8 BUNCHES Measure BUN
9 CANS MeasureCAN
10 CUBIC METER Volume CBM
11 CUBIC CENTIMETERVolume 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 YARDSLengthGYD
20 KILOGRAMS Weight KGS
21 KILOLITER VolumeKLR
22 KILOMETRE Length KME
23 MILLILITRE Volume MLT
24 METERS LengthMTR
25 NUMBERS Measure NOS
26 PACKS Measure PAC
27 PIECES Measure PCS
28 PAIRSMeasure PRS
29 QUINTAL Weight QTL
30 ROLLSMeasure ROL
31 SETS Measure SET
32 SQUARE FEET Area SQF
33 SQUARE METERS Area SQM
34 SQUARE YARDSAreaSQY
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

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