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UQC Code in GST

Unique Quantity Code “UQC” is a systematized measuring system put in motion by the GST department. Usually, different variations of measuring units are used in day-to-day business operations, which can often lead to confusion. To avoid this, a list of codes is placed together in the form of a list as Unique Quantity Codes. This article further discusses the Unique Quantity Code “UQC”.

What is Unit Quantity Code (UQC) in GST?

As per the GST system, a standard measuring quantity has been defined as a Unique Quantity Code, generally stated as “UQC”. UQC code must be declared in the HSN summary column while filing GSTR-1.

The seller may mention the Unit Quantity Code in an export invoice, tax invoice, credit/ debit note. 
For example, the UQC code for a liter is mentioned as "1000 MLT”.

UQC Code list:

Below is the Unique Quantity Code list to be used by the taxpayers. In the above list, the 3 letter code is the UQC Code. If the taxpayer cannot figure out the appropriate quantity, they can use others code i.e “OTH”.


 

Quantity

  

UQC Code

  

Quantity Type

BAGS

-

BAG

-

Measure

BALE

-

BAL

-

Measure

BUNDLES

-

BDL

-

Measure

BUCKLES

-

BKL

-

Measure

BILLIONS OF UNITS

-

BOU

-

Measure

BOX

-

BOX

-

Measure

BOTTLES

-

BTL

-

Measure

BUNCHES

-

BUN

-

Measure

CANS

-

CAN

-

Measure

CUBIC METER

-

CBM

-

Volume

CUBIC CENTIMETER

-

CCM

-

Volume

CENTIMETER

-

CMS

-

Length

CARTONS

-

CTN

-

Measure

DOZEN

-

DOZ

-

Measure

DRUM

-

DRM

-

Measure

GREAT GROSS

-

GGR

-

Measure

GRAMS

-

GMS

-

Weight

GROSS

-

GRS

-

Measure

GROSS YARDS

-

GYD

-

Length

KILOGRAMS

-

KGS

-

Weight

KILOLITER

-

KLR

-

Volume

KILOMETRE

-

KME

-

Length

MILLILITRE

-

MLT

-

Volume

METERS

-

MTR

-

Length

METRIC TONS

-

MTS

-

Weight

NUMBERS

-

NOS

-

Measure

PACKS

-

PAC

-

Measure

PIECES

-

PCS

-

Measure

PAIRS

-

PRS

-

Measure

QUINTAL

-

QTL

-

Weight

ROLLS

-

ROL

-

Measure

SETS

-

SET

-

Measure

SQUARE FEET

-

SQF

-

Area

SQUARE METERS

-

SQM

-

Area

SQUARE YARDS

-

SQY

-

Area

TABLETS

-

TBS

-

Measure

TEN GROSS

-

TGM

-

Measure

THOUSANDS

-

THD

-

Measure

TONNES

-

TON

-

Weight

TUBES

-

TUB

-

Measure

US GALLONS

-

UGS

-

Volume

UNITS

-

UNT

-

Measure

YARDS

-

YDS

-

Length

OTHERS

-

OTH

-

  

UQC Code error in e-way bill means?

The GST portal will consider only the appropriate code (UQC) for the respective products, as specified by the GST Department. If any other code is used, it will generate an error when filing the return. Thus, a UQC code error in the E-way bill means that the taxpayer has entered an invalid UQC.
 

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