GST Billing Software Kerala -Aster billing

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What is UQC?

UQC stands for Unique Quantity Code. In simple terms, it is a unit of measurement such as 1 kilogramme of wheat has to be mentioned in the invoice as 1 KGS, 1 litre of oil as 1000 MLT, etc.

What is UQC in GST?

As per CGST Rules, any tax invoice, credit note, debit note must have UQC or quantity unit description.

For example-

100 metres of fabric  – 100 MTR

Where does UQC need to be declared during filing?

UQC must be declared in the HSN summary section while filing GSTR-1/2/3.

What is the confusion some taxpayers are facing?

Businesses maintain variations of the same code. For example, metre can be written as Mtr., m, metre, metres, meters.

GST portal accepts only 1 variation of the quantity code MTR-METERS. Any other variation is throwing an error. If you are using the government GSTR-1 offline tool please select the correct code from the dropdown. The quantity details need to be furnished using the prescribed UQC of GST Portal irrespective of the unit of measurement maintained by you.

List of quantity codes

GST has not specifically defined quantity codes. So, the UQC as per Customs is still followed. We have given the GST format to help you in easy filing. Remember the first 3 letters is the code to be used. The rest is an explanation of the code.

If you cannot find your appropriate quantity, please use “OTH-Others”

S.No.	Quantity	Quantity Type	UQC Code
1	BAGS	Measure	BAG
2	BALE	Measure	BAL
3	BUNDLES	Measure	BDL
4	BUCKLES	Measure	BKL
5	BILLIONS OF UNITS	Measure	BOU
6	BOX	Measure	BOX
7	BOTTLES	Measure	BTL
8	BUNCHES	Measure	BUN
9	CANS	Measure	CAN
10	CUBIC METER	Volume	CBM
11	CUBIC CENTIMETER	Volume	CCM
12	CENTIMETER	Length	CMS
13	CARTONS	Measure	CTN
14	DOZEN	Measure	DOZ
15	DRUM	Measure	DRM
16	GREAT GROSS	Measure	GGR
17	GRAMS	Weight	GMS
18	GROSS	Measure	GRS
19	GROSS YARDS	Length	GYD
20	KILOGRAMS	Weight	KGS
21	KILOLITER	Volume	KLR
22	KILOMETRE	Length	KME
23	MILLILITRE	Volume	MLT
24	METERS	Length	MTR
25	NUMBERS	Measure	NOS
26	PACKS	Measure	PAC
27	PIECES	Measure	PCS
28	PAIRS	Measure	PRS
29	QUINTAL	Weight	QTL
30	ROLLS	Measure	ROL
31	SETS	Measure	SET
32	SQUARE FEET	Area	SQF
33	SQUARE METERS	Area	SQM
34	SQUARE YARDS	Area	SQY
35	TABLETS	Measure	TBS
36	TEN GROSS	Measure	TGM
37	THOUSANDS	Measure	THD
38	TONNES	Weight	TON
39	TUBES	Measure	TUB
40	US GALLONS	Volume	UGS
41	UNITS	Measure	UNT
42	YARDS	Length	YDS
43	OTHERS		OTH