UQC (Unit Quantity Code) in GST

Tally Solutions |Updated on: August 24, 2021

The time to furnish your first GSTR-1 is fast approaching. In Form GSTR-1, and in the monthly returns to be furnished by a regular dealer, details of UQC are asked for. In this blog, let us understand what UQC in GST is and how to know your UQC.

UQC (Unit Quantity Code) in GST

UQC stands for Unit Quantity Code. The intent of using UQC in GST returns is to maintain a standardised terminology for units of measure. Every tax payer could be using different names for the same unit of measure and this makes it difficult for the Department to track or arrive at analyses. For example, one tax payer could be using Kgs as the unit of measure and another tax payer could be using Kilos as the unit of measure, to denote Kilograms.

Hence, UQC is being used by GSTN to maintain a standardised format for every unit of measure. The UQC format used by GSTN is as per the Customs Act.

List of UQC

Following is the UQC code list to be used while furnishing monthly returns. In case your unit of measure is not listed, you can use the UQC OTH for Others.

UQC	Description	UQC	Description	UQC	Description
BAG	BAGS	GGR	GREAT GROSS	ROL	ROLLS
BAL	BALE	GMS	GRAMS	SET	SETS
BDL	BUNDLES	GRS	GROSS	SQF	SQUARE FEET
BKL	BUCKLES	GYD	GROSS YARDS	SQM	SQUARE METERS
BOU	BILLIONS OF UNITS	KGS	KILOGRAMS	SQY	SQUARE YARDS
BOX	BOX	KLR	KILOLITRE	TBS	TABLETS
BTL	BOTTLES	KME	KILOMETRE	TGM	TEN GRAMS
BUN	BUNCHES	MLT	MILLILITRE	THD	THOUSANDS
CAN	CANS	MTR	METERS	TON	TONNES
CBM	CUBIC METER	MTS	METRIC TON	TUB	TUBES
CCM	CUBIC CENTIMETER	NOS	NUMBERS	UGS	US GALLONS
CMS	CENTIMETER	PAC	PACKS	UNT	UNITS
CTN	CARTONS	PCS	PIECES	YDS	YARDS
DOZ	DOZEN	PRS	PAIRS	OTH	OTHERS
DRM	DRUM	QTL	QUINTAL

Tax payers should ensure to report the correct UQC in monthly returns, as per the list given. For example, if a tax payer is using the unit of measure as Litres, the same is not listed in the UQC code list. Hence, the tax payer should report the details in the UQC KLR for Kilolitre.