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Unique Quantity Code (UQC) under GST

By Annapoorna

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Updated on: Jun 21st, 2024

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2 min read

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.

S.No.QuantityQuantity TypeUQC Code
1BAGSMeasureBAG
2BALEMeasureBAL
3BUNDLESMeasureBDL
4BUCKLESMeasureBKL
5BILLIONS OF UNITSMeasureBOU
6BOXMeasureBOX
7BOTTLESMeasureBTL
8BUNCHESMeasureBUN
9CANSMeasureCAN
10CUBIC METERVolumeCBM
11CUBIC CENTIMETERVolumeCCM
12CENTIMETERLengthCMS
13CARTONSMeasureCTN
14DOZENMeasureDOZ
15DRUMMeasureDRM
16GREAT GROSSMeasureGGR
17GRAMSWeightGMS
18GROSSMeasureGRS
19GROSS YARDSLengthGYD
20KILOGRAMSWeightKGS
21KILOLITERVolumeKLR
22KILOMETRELengthKME
23MILLILITREVolumeMLT
24METERSLengthMTR
25METRIC TONSWeightMTS
26NUMBERSMeasureNOS
27PACKSMeasurePAC
28PIECESMeasurePCS
29PAIRSMeasurePRS
30QUINTALWeightQTL
31ROLLSMeasureROL
32SETSMeasureSET
33SQUARE FEETAreaSQF
34SQUARE METERSAreaSQM
35SQUARE YARDSAreaSQY
36TABLETSMeasureTBS
37TEN GROSSMeasureTGM
38THOUSANDSMeasureTHD
39TONNESWeightTON
40TUBESMeasureTUB
41US GALLONSVolumeUGS
42UNITSMeasureUNT
43YARDSLengthYDS
44OTHERS OTH
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

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