Unique Quantity Code (UQC) under GST

Unique Quantity Code (UQC) under GST

UQC (Unique Quantity Code) is a standardized measurement quantity used by all taxpayers under the GST system. As a result, it is critical for GST-registered taxpayers who supply goods.

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Meaning of Unit Quantity Code (UQC) in GST

UQC code is an abbreviation for Unique Quantity Code. In simple terms, it refers to a unit of measurement, such as 1 Kilogram of wheat must be written as 1 kg on the invoice, 1 Liter of oil must be written as 1000 MLT, and so on. 

An e-invoice, credit note, debit note, GSTR-1, GSTR-3B, bill of supply, delivery challan, and the e-way bill must carry a UQC or unit quantity code must be mentioned in the HSN summary section, according to CGST rules. 

Confusion Among Taxpayers about Unit Quantity Codes (UQC) 

Variations of the same code are kept by businesses, for example, meters can be written as Mtr., M, Metre, Meters, or meter. However, only one quantity code MTR-METERS is accepted by the GST portal, IRP, or NIC Portal. Any other option will result in failure. Select the appropriate code from the menu if you are utilizing the government’s offline tool. Regardless of the unit of measurement maintained by you, the quantity details must be provided using the Government Portal’s required UQC code. 

List of Unique Quantity Codes (UQC)

Quantity codes are not defined in the GST Act. As a result, the UQC codes is still used in accordance with Customs Rules. We have included the GST format to make the filing of GST returns, filing of the e-way bill or/and e-invoice easier. Remember that the first three characters are the code. The remainder is a code explanation. If you are unable to locate your required quantity, please use the “OTH-Others” code. 

S.No. Quantity Quantity Type UQC Code 
BAGS Measure BAG 
BALE Measure BAL 
BUNDLES Measure BDL 
BUCKLES Measure BKL 
BILLIONS OF UNITS Measure BOU 
BOX Measure BOX 
BOTTLES Measure BTL 
BUNCHES Measure BUN 
CANS Measure CAN 
10 CUBIC METER Volume CBM 
11 CUBIC CENTIMETER Volume 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 YARDS Length GYD 
20 KILOGRAMS Weight KGS 
21 KILOLITER Volume KLR 
22 KILOMETRE Length KME 
23 MILLILITRE Volume MLT 
24 METERS Length MTR 
25 METRIC TONS Weight MTS 
26 NUMBERS Measure NOS 
27 PACKS Measure PAC 
28 PIECES Measure PCS 
29 PAIRS Measure PRS 
30 QUINTAL Weight QTL 
31 ROLLS Measure ROL 
32 SETS Measure SET 
33 SQUARE FEET Area SQF 
34 SQUARE METERS Area SQM 
35 SQUARE YARDS Area SQY 
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 

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