List of Unit Quantity Codes (UQC) under GST
UQC i.e. Unit Quantity Code is a unique code for the measurement unit of a product. Eg: 50 Meters of cloth would be denoted by 50 MTR. The GST Portal accepts the codes from the UQC List only. Thus, you must identify the correct UQC for the goods or services supplied in your business.
When is the Unit Quantity Code (UQC) used under GST?
It is used in the following cases:
1. HSN Summary – When GSTR-1 is filed, HSN Summary must be reported with the details of goods and services supplied during the return period. The UQC must be declared in the HSN Summary.
2. Documents – The seller can use UQC while issuing a tax invoice, export invoice, credit note or debit note. Using the code from the UQC list would keep the records clear and consistent. However, businesses may use their own variations.
Here is a list of UQC (Unit Quantity Code)
|Billions of Units||BOU|