Unique Quantity Code (UQC) under GST

Last Updated on March 4, 2026

With the Goods and Services Tax (GST) system, unique codes are essential for proper and accurate tax reporting. Pre-defined codes are used to classify goods, services, quantities, states, and transaction types under the GST system.

With unique codes, there is no scope for error, which helps with matching and reconciliation, which is essential for smooth Input Tax Credit matching and GST compliance across the country.

What is a Unique Quantity Code (UQC) Under GST?

The Unique Quantity Code (UQC) is a term associated with the Goods and Services Tax (GST) system, which refers to a standardised quantity code established for expressing the quantity of services provided within India. The standardised quantity code is a pre-defined code applied for expressing the quantity of services provided within India using a GST invoice, return filing (GSTR-1), etc.

Taxpayers must use a GST-approved quantity code as opposed to local quantity code usage. KGS (Kilograms), MTR (Meters), LTR (Litres), NOS (Numbers), PCS (Pieces), DOZ (Dozens), HRS (Hours), etc., are a few quantity code standards applied within the GST system for expressing quantity code standards for various services provided within India. These quantity code standards are applied to avoid confusion while using quantity code standards for various services provided within India.

The Unique Quantity Code is a vital term for accurate tax calculation purposes while reconciling outward and inward supplies using Input Tax Credit (ITC), while applying GST standards within India. The use of a proper Unique Quantity Code is essential for avoiding return mismatches while applying GST standards within India.

List of Unique Quantity Codes (UQC) Under GST

Under India’s Goods and Services Tax (GST) system, Unique Quantity Codes (UQC) are standard measuring units used in GST returns for reporting both incoming and outside supply. By guaranteeing consistent values reported across invoices, refunds, and compliance papers, UQCs help to avoid uncertainty caused by different local measurement vocabularies.

Following accepted UQC standards, the GST structure nearly matches the international measurement criteria. Commonly used UQCs under GST are listed in great detail below:

1. Weight-based universal quality control (UQCs)

These codes are used when weights determine the value of items.

• KGS – Kilograms
• GMS – grams
• MGS – Milligrams
• TON – Tons
• QTL – Quintals

Often employed to categorise commodities, including industrial raw materials, metals, chemicals, and food grains, these codes also help to define products.

2. UQC based on Length

Suitable in cases when length serves as the basis of product measurement. MTR, meters:

• CMS – Centimetres
• KME – kilometers
• YDS – yards
• FT – Feet
• INH – Inches

This technology is used extensively in businesses, including furniture, building, pipes, cabling, and textiles.

3. Area-based UQCs

This is usually applied when goods are sold on an area basis.

• SQM – Square meters
• SQF – Square Feet
• SQY – Square yards
• ACR – Acres
• HEC – Hectares.

This is normally applied to real estate, flooring, tiles, glass, and land.

4. Volume-based UQCs

This is normally applied to liquid and gas-based goods.

• LTR – Liters
• MLT – Millilitres
• CUM – Cubic meters
• CCM – Cubic centimetres.

This is normally applied to petroleum-based goods, chemicals, beverages, paints, and pharmaceuticals.

5. Number-based UQCs

This is normally applied to counting goods.

• NOS – Numbers
• PCS – Pieces
• BOX – Boxes
• PKG – Packages
• PRS – Pairs
• DOZ – Dozens
• SET – Sets

This is normally applied to retail, electronics, textiles, machinery, and consumer goods.

6. Time-based UQCs

This is normally applied to service-based documents.

• HRS – Hours
• DAY – Days
• MON – Months
• YRS – Years

This is normally applied to services, rentals, labour, and consultancy services.

Importance of UQC in GST

The proper use of UQC is not merely a matter of process; it is a vital component of compliance with India’s GST structure, which ensures precision, uniformity, and efficiency within tax administration.

1. Standardisation throughout India

• UQC ensures uniformity within measurement languages across various states and businesses within India.
• Rather than using various local measurement systems, businesses are required to use standardised codes to ensure uniformity within GST returns and invoicing.

2. Facilitate precise tax reporting

• The use of UQCs is vital for accurate tax reporting within India.
• The use of UQCs is essential for ensuring accurate tax reporting for businesses within India.

3. Essential for GST Returns and E-Invoicing

• The use of UQCs is essential for submitting GSTR-1 returns and for generating E-Invoices through the GST Portal.
• The use of incorrect UQCs will result in validation failures for returns.

4. Promotes accurate reconciliation

• The use of accurate UQCs is vital for reconciling returns to ensure uniformity within supplier and receiver returns.
• Accurate reporting of quantities minimises inconsistencies between external and internal supplies.

5. Facilitates smooth ITC claims

• Quantities reported correctly ensure that the Input Tax Credit (ITC) claims made by the beneficiaries do not create any issues.
• If there are any discrepancies in the reported quantity data, it may create complications in the ITC reconciliation process.

6. Improves transparency and readiness for audits

• Standardised reporting of quantities helps improve transparency.
• The proper use of UQC while undergoing GST audits or any other departmental examinations helps in a smooth verification process.

7. Aids the Digital Compliance System

GST operates as a digital tax system. UQC codes are part of the GSTN validation process, which helps in a smooth compliance process.

8. Minimises human error

The use of UQC codes instead of manual entry of measurement units helps in reducing errors that may occur due to typing mistakes.

9. Broad Industry Application

• UQC has wide industry applicability, including manufacturing, trade, commerce, service industries, etc.
• This makes UQC a global necessity for GST compliance.

Common Mistakes to Avoid While Using UQC in GST

Avoiding these common mistakes facilitates seamless GST compliance, accurate reporting, and reduces the likelihood of receiving notices or incurring fines. When preparing GST returns or generating e-invoices, it is essential to utilise the correct Unique Quantity Code (UQC).

1. Utilising an incorrect UQC for the product – Selecting the wrong measurement code (for instance, “NOS” instead of “KGS”) can lead to discrepancies between invoice information and actual supply records.
2. Opting for Custom or Non-Standard Units – GST exclusively recognizes predefined UQC codes. Employing local terminology such as “bags,” “cartons,” or abbreviations not included in GST regulations may result in validation complications.
3. Inconsistent UQC across invoices – Using different UQCs for the same product on successive invoices (for example, “PCS” on one and “NOS” on another) creates reconciliation challenges and confusion during audits.
4. Discrepancy between invoice and return submission – The UQC indicated in e-invoices must align with the data recorded in GSTR-1. Any inconsistency may lead to validation failures of the return.
5. Incorrect decimal or quantity reporting – Inaccurate quantity figures and UQC (such as improper decimal placement) can affect taxable value and ITC claims.
6. Overlooking UQC in E-Invoicing – Certain businesses concentrate solely on taxable value and GST rate, neglecting the appropriate selection of UQC, which can result in rejection by the Invoice Registration Portal (IRP).
7. Failing to Update Accounting Software – Neglecting to set up GST-compliant UQC codes in billing or ERP systems heightens the risk of manual errors.
8. Assuming UQC is Optional – UQC is compulsory for goods and is a required field in return submissions. Leaving it blank or using placeholders can lead to compliance challenges.

Frequently Asked Questions

1. What is UQC?

UQC stands for the Unique Quantity Code. GST requires this standard measurement unit for reporting the quantity of products or services in GST returns, e-invoices, and invoices. It lessens ambiguity resulting from varied local measurement terminology and guarantees consistent reporting across India.

2. What are the examples of UQC in use?

Typical instances include KGS (kilograms), GMS (grams), MTR (meters), LTR (litres), NOS (numbers), PCS (pieces), DOZ (dozens), BOX (boxes), SQM (square meters), and HRS (hours). These codes are determined by the measurements and delivery methods of goods or services.

3. What is a UQC error in an eWay Bill?

When the quantity code entered is out of line with the GST-prescribed list or is incongruous with the invoice details, a UQC error on an eWay Bill occurs. Such mistakes might cause the eWay Bill to be rejected or call for changes before successful creation.

4. What is UQC import?

Reporting imported goods in GST returns calls for choosing the right unit code, which is known as the UQC import. Using the right UQC that matches customs records and invoice details helps to avoid problems during reconciliation and ITC claims.

5. Is UQC mandatory under GST?

UQC is required for reporting quantities in GST returns, including GSTR-1 and e-invoices, in fact. Ignoring the correct code can cause compliance difficulties and validation failures.

6. Can businesses create their own UQC?

Companies are not permitted to create custom quantity codes. Only the predefined UQCs specified under GST may be utilised. Employing non-standard units could result in the rejection of Returns.

7. Why is the correct UQC important for ITC claims?

Accurate UQC is vital for ensuring the proper alignment of supplier and recipient records. Any discrepancies in quantity reporting may hinder or complicate the reconciliation of the Input Tax Credit.

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