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.

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
1	BAGS	Measure	BAG
2	BALE	Measure	BAL
3	BUNDLES	Measure	BDL
4	BUCKLES	Measure	BKL
5	BILLIONS OF UNITS	Measure	BOU
6	BOX	Measure	BOX
7	BOTTLES	Measure	BTL
8	BUNCHES	Measure	BUN
9	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