Unique Quantity Codes (UQCs) for GST

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Unique Quantity Codes (UQCs) for GST

January 29, 2026

Unique Quantity Codes (UQCs) are standardized units required for GST compliance. Use correct UQC formats for e-invoices and filings to avoid errors.

GST India ka unified indirect tax hai jo compliance ko structured banata hai; ye guide is topic ke rules aur practical steps cover karti hai.

The Goods and Services Tax (GST) framework in India mandates the use of Unique Quantity Codes (UQCs) to standardize measurement units across various transactions. These codes are essential for GST compliance, appearing on the GST portal, e-way bills, and e-invoices. Therefore, all GST-registered taxpayers must understand UQC requirements.

What Are Unique Quantity Codes (UQCs)?

UQCs represent a standard unit of measurement. For instance, an invoice for one kilogram of wheat should specify ‘1 KGS’, while one litre of oil would be indicated as ‘1000 MLT’.

UQC Significance Under GST Regulations

According to the Central Goods and Services Tax (CGST) Rules, it is mandatory to include the UQC or a clear description of the quantity unit on all tax invoices, credit notes, and debit notes. For example, 100 meters of fabric must be documented as ‘100 MTR’.

Declaring UQCs in GST Filings

UQCs are a mandatory requirement when generating e-invoices and e-way bills. They must also be accurately furnished in the HSN summary section of GSTR-1 filings.

Common Misconceptions Regarding UQC Formats

Many businesses use varied abbreviations for the same measurement unit (e.g., ‘Mtr.’, ‘m’, ‘metre’ for ‘meter’). However, the GST portal only accepts a single, specific format—for ‘METERS’, it’s ‘MTR’. Using any other variation will result in an error during filing. To prevent issues, when utilizing the government’s GSTR-1 offline tool, taxpayers should carefully select the correct code from the provided dropdown menu. Regardless of internal accounting practices, quantity details must adhere to the prescribed UQC format recognized by the GST Portal.

Comprehensive List of Unique Quantity Codes (UQCs)

While GST legislation does not explicitly define these codes, the UQC standards established under Customs Rules are currently adopted. The following table provides the GST-compliant format to assist with accurate filing. Note that only the first three letters constitute the official code, with the remainder serving as an explanation. If a suitable quantity code is not available, the ‘OTH-Others’ code should be used.

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	METRIC TONS	Weight	MTS
26	NUMBERS	Measure	NOS
27	PACKS	Measure	PAC
28	PIECES	Measure	PCS
29	PAIRS	Measure	PRS
30	QUINTAL	Weight	QTL
31	ROLLS	Measure	ROL
32	SETS	Measure	SET
33	SQUARE FEET	Area	SQF
34	SQUARE METERS	Area	SQM
35	SQUARE YARDS	Area	SQY
36	TABLETS	Measure	TBS
37	TEN GROSS	Measure	TGM
38	THOUSANDS	Measure	THD
39	TONNES	Weight	TON
40	TUBES	Measure	TUB
41	US GALLONS	Volume	UGS
42	UNITS	Measure	UNT
43	YARDS	Length	YDS
44	OTHERS		OTH

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Frequently Asked Questions

Compliance kya chahiye?

Timely returns (GSTR-1, 3B), accurate ITC, records maintenance.

Return miss par?

Late fee (₹50/day, nil ₹20/day) + interest; ITC block ho sakti.

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Notices avoid, ITC maximize, deadlines manage — FylFlix handle karta hai.