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Unique Quantity Code (UQC) under GST

Updated on:  

08 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 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.

Edit
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:

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