UQC (Unit Quantity Code) in GST

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 taxpayer 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 taxpayer could be using Kgs as the unit of measure and another taxpayer 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.UQCDescriptionUQCDescriptionUQCDescriptionBAGBAGSGGRGREAT GROSSROLROLLSBALBALEGMSGRAMSSETSETSBDLBUNDLESGRSGROSSSQFSQUARE FEETBKLBUCKLESGYDGROSS YARDSSQMSQUARE METERSBOUBILLIONS OF UNITSKGSKILOGRAMSSQYSQUARE YARDSBOXBOXKLRKILOLITRETBSTABLETSBTLBOTTLESKMEKILOMETRETGMTEN GRAMSBUNBUNCHESMLTMILLILITRETHDTHOUSANDSCANCANSMTRMETERSTONTONNESCBMCUBIC METERMTSMETRIC TONTUBTUBESCCMCUBIC CENTIMETERNOSNUMBERSUGSUS GALLONSCMSCENTIMETERPACPACKSUNTUNITSCTNCARTONSPCSPIECESYDSYARDSDOZDOZENPRSPAIRSOTHOTHERSDRMDRUMQTLQUINTALTaxpayers should ensure to report the correct UQC in monthly returns, as per the list given. For example, if a taxpayer is using the unit of measure as Litres, the same is not listed in the UQC code list. Hence, the taxpayer should report the details in the UQC KLR for Kilolitre.

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