UQC (Unit Quantity Code) in GST

UQC stands for Unit Quantity Code in GST. It is a standardized code used to describe the unit of measurement for goods and services in GST returns like GSTR-1, GSTR-3B, and e-invoices. Examples include KGS for kilograms, NOS for numbers, LTR for liters, and MTR for meters.

The complete list of UQC codes is available on the GST portal (gst.gov.in) and in the GSTN notification. Common codes include: BAG (bags), BOX (box), BTL (bottles), DOZ (dozens), GMS (grams), KGS (kilograms), LTR (liters), MTR (meters), MTS (metric tons), NOS (numbers), PCS (pieces), PRS (pairs), SET (sets), SQM (square meters), TON (tonnes), and UNT (units). The full list contains 38 standard UQC codes.

To select the correct UQC code: (1) Identify how you typically measure and sell your product—by weight, volume, count, length, or area. (2) Match it to the standard UQC code—KGS for weight-based products, LTR for liquids, NOS for countable items, MTR for length-based products, SQM for area-based products. (3) Be consistent across all invoices and returns. In TallyPrime, you can set the UQC code in the Stock Item master, and it will automatically populate in invoices and GST returns.

Yes, UQC is mandatory in GSTR-1 for B2B invoices, e-invoices, and export invoices. You must specify the correct UQC code for each line item. Using incorrect or inconsistent UQC codes can lead to mismatches during reconciliation with GSTR-2A/2B and may cause issues with ITC claims. For e-invoices, the UQC must exactly match the codes defined by GSTN.

TallyPrime automatically maps your stock units to the corresponding UQC codes when generating GST returns and e-invoices. You can set the UQC in the Stock Item master under 'Units'. When creating invoices, TallyPrime will use this mapping for GSTR-1 export and e-invoice generation. If you use custom units, TallyPrime allows you to map them to standard UQC codes in the GST Details configuration.