Unit Quantity Code (UQC) under GST

Sakshi Jain, CA LLB at December 20, 2023

UQC Meaning

UQC is a GST unit of measurement, used during the process of filing the GST return on the GST portal. UQC full form is Unit Quantity Code which is used to measure the quantity in the GST system. The goal of using UQC in GST returns is to keep the terminology for units of measurement standardized. The confusion that taxpayers face when many vendors use different measures for the same quantity is also eliminated with the UQC code. According to the unit quantity code list, taxpayers should make sure that the right GST UQC code is reported in monthly reports.

Table of Contents

1. What is a Unit Quantity Code (UQC)?

2. Unit Quantity Code (UQC) as per GST

3. Where does UQC shall be depicted during GST Return filing?

4. What is the disarray a few taxpayers are confronting?

5. List of Unit Quantity Codes (UQC)

1. What is a Unit Quantity Code List (UQC Code for Litre)

UQC full form is a Unique Quantity Code (litre uqc code). As per the basic definition, UQC provides a unit of estimation, for instance, 100 Grams of Barley that needs to be referenced in the invoice as 1OO GMS similarly, 1 millilitre of oil as 1 MLT, and so forth.

2. UQC in GST

As per the CGST unit list Rules, every GST invoice, CDN (Credit note or Debit note) must contain the UQC of the goods or/and services supplied. For example, 1000 packets of spices shall be depicted as 1000 Pac.

3. Where Does UQC shall be depicted during GST Return filing?

Unit Quantity Code (UQC) shall be depicted against the HSN column at the time of filing the GST Return.

4. What is the disarray a few taxpayers are confronting?

Organizations keep up with varieties of similar codes. For instance, a meter can be composed as Mtr., m, meter, meters, meters. GST portal accepts just 1 variety of UQC MTR that is for METERS. Every other variety is tossing an error. In case if the taxpayer is using the offline tool of GST Portal for filing GSTR-1A you need to keep a check at the time of selecting UQC from the drop-down. The measurement unit shall be furnished by the UQC list mentioned as per the GST Portal and not per your estimation.

5. Unit Code List (Ltr UQC Code)

GST has not explicitly characterized quantity codes. Along these lines, the UQC according to Customs is still followed. Here is the Unit Quantity Code list mentioned to simplify the return filing procedure. Generally, the first three letters of the measurement unit are the UQC. However, in case if you cannot find a suitable UQC, the taxpayer shall use OTH in the Unit Quantity Column. Say for example, ltr unit quantity code has not been defined. Hence, the taxpayer must use OTH in the Unit Quantity Column. However, liter uqc code list for the following has been defined:

Kililitre: KLR
Millilitre: MLT

S.No.	Quantity	Type	Unit Quantity Code (UQC)
1	Bag	Measure	BAG
2	Bundles	Measure	BDL
3	Bale	Measure	BAL
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	Cartons	Measure	CTN
11	Dozen	Measure	DOZ
12	Drum	Measure	DRM
13	Great Gross	Measure	GGR
14	Gross	Measure	GRS
15	Numbers	Measure	NOS
16	Packs	Measure	PAC
17	Pieces	Measure	PCS
18	Pairs	Measure	PRS
19	Rolls	Measure	ROL
20	Sets	Measure	SET
21	Tablets	Measure	TBS
22	Ten Gross	Measure	TGM
23	Thousands	Measure	THD
24	Tubes	Measure	TUB
25	Units	Measure	UNT
26	Cubic Meter	Volume	CBM
27	Cubic Centimeter	Volume	CCM
28	Kilo Liter	Volume	KLR
29	Milliliter	Volume	MLT
30	US Gallons	Volume	UGS
31	Square Feet	Area	SQF
32	Square Meters	Area	SQM
33	Square Yards	Area	SQY
34	Gross Yards	Length	GYD
35	Kilo Meter	Length	KME
36	Meters	Length	MTR
37	Yards	Length	YDS
38	Centimeter	Length	CMS
39	Tonnes	Weight	TON
40	Quintal	Weight	QTL
41	Grams	Weight	GMS
42	Kilo Grams	Weight	KGS
43	Others		OTH

In the above table, you can find the UQC for different types and quantities. Businesses can utilize this unit code list on their GST invoices and must use the appropriate UQC code for the unit of measurement for the goods or services they are supplying, which can be found on the given UQC code list. Billing problems and disputes resulting from incorrect use of UQC code can be expensive and time-consuming to sort out.

It will be helpful for taxpayers when they are filing a GST return on the GST portal. You can also find all these GST units or UQC code list pdf from the GST portal.

How is Unit Quantity Code (UQC) Carried Out?

The Unit Quantity Code represents the unit of measurement for goods and services on the GST invoice. For instance, the UQC code for litres would be used in the invoice if a company supplied five litres of milk. Similarly, the UQC code for meters would be used if a company supplied ten meters of cloth. The invoice includes the quantity of goods or services and the UQC code. For instance, an invoice for five litres of milk from a business would indicate five and the UQC code would be LTR, which stands for litres.

Sakshi Jain, CA LLB

Content Manager

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

Rate your experience