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 is and how to know your UQC.

UQC (Unit Quantity Code)

UQC stands for Unit Quantity Code. The intent of using UQC in 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 list of UQC 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 list. Hence, the tax payer should report the details in the UQC KLR for Kilolitre.

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