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UQC (Unit Quantity Code) in GST

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posted by Rajakumari on Wed, 12/13/2017 - 16:46

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.