Unique Quantity Code “UQC” is a systematized measuring system put in motion by the GST department. Usually, different variations of measuring units are used in day-to-day business operations, which can often lead to confusion. To avoid this, a list of codes is placed together in the form of a list as Unique Quantity Codes. This article further discusses the Unique Quantity Code “UQC”.

What is Unit Quantity Code (UQC) in GST?

As per the GST system, a standard measuring quantity has been defined as a Unique Quantity Code, generally stated as “UQC”. UQC code must be declared in the HSN summary column while filing GSTR-1.

The seller may mention the Unit Quantity Code in an export invoice, tax invoice, credit/ debit note. 
For example, the UQC code for a liter is mentioned as "1000 MLT”.

UQC Code list:

Below is the Unique Quantity Code list to be used by the taxpayers. In the above list, the 3 letter code is the UQC Code. If the taxpayer cannot figure out the appropriate quantity, they can use others code i.e “OTH”.

UQC Code error in e-way bill means?

The GST portal will consider only the appropriate code (UQC) for the respective products, as specified by the GST Department. If any other code is used, it will generate an error when filing the return. Thus, a UQC code error in the E-way bill means that the taxpayer has entered an invalid UQC.