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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 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
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