Complete GST lifecycle on one platform Complete GST lifecycle on one platform
Claim max ITC with
AI-driven engine
Claim max ITC with AI-driven engine
Smart validations
& PAN-level filing
Smart validations & PAN-level filing
Download 20+ PAN-level
reports in mins
Download 20+ PAN-level reports in mins

Unique Quantity Code (UQC) under GST

By Annapoorna

|

Updated on: May 10th, 2022

|

8 min read

social iconssocial iconssocial iconssocial icons

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.

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 declared in the HSN summary section while filing GSTR-1, raising e-invoices and e-way bills.

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. 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.

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.

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
25METRIC TONSWeightMTS
26 NUMBERS Measure NOS
27 PACKS Measure PAC
28 PIECES Measure PCS
29 PAIRSMeasure PRS
30 QUINTAL Weight QTL
31 ROLLSMeasure ROL
32 SETS Measure SET
33 SQUARE FEET Area SQF
34 SQUARE METERS Area SQM
35 SQUARE YARDSAreaSQY
36 TABLETS Measure TBS
37 TEN GROSS Measure TGM
38 THOUSANDS Measure THD
39 TONNES Weight TON
40 TUBES Measure TUB
41 US GALLONS Volume UGS
42 UNITS Measure UNT
43 YARDS Length YDS
44 OTHERS OTH

For understanding more, read our article on:

inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute
About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

CONTENTS

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use

ISO

ISO 27001

Data Center

SSL

SSL Certified Site

128-bit encryption