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Published on: Aug 11, 2026

UQC (Unique Quantity Code) in GST

UQC stands for "Unique Quantity Code" which is used to measure quantity under the GST system. Since UQC code is used in GST return filing on GST portal, the GST software of the user must be in line with the UQC code requirement of the GST portal for seamless return filing. Further, UQC codes also eliminates the confusion of taxpayers with different vendors using different metrics for the same quantity. Hence, UQC will also help the end consumers easily compare purchases. According to Section 31 of GST Act, GST invoices must always contain the quantity as well as UQC code. In this article, we look at the list of all UQC code in GST.

GST UQC Code List

UQC

Quantity Description
BAG BAGS
BAL BALE
BDL BUNDLES
BKL BUCKLES
BOU BILLIONS OF UNITS
BOX BOX
BTL BOTTLES
BUN BUNCHES
CAN CANS
CBM CUBIC METER
CCM CUBIC CENTIMETER
CMS CENTIMETER
CTN CARTONS
DOZ DOZEN
DRM DRUM
GGR GREAT GROSS
GMS GRAMS
GRS GROSS
GYD GROSS YARDS
KGS KILOGRAMS
KLR KILOLITRE
KME KILOMETRE
MLT MILLILITRE
MTR METERS
MTS METRIC TON
NOS NUMBERS
PAC PACKS
PCS PIECES
PRS PAIRS
QTL QUINTAL
ROL ROLLS
SET SETS
SQF SQUARE FEET
SQM SQUARE METERS
SQY SQUARE YARDS
TBS TABLETS
TGM TEN GRAMS
THD THOUSANDS
TON TONNES
TUB TUBES
UGS US GALLONS
UNT UNITS
YDS YARDS
OTH OTHERS

If a UQC related to your product is missing, then you may use the UQC "

OTH", which means 'Others' as your Description of Quantity. The GST network portal accepts only the correct UQC for the respective products. Using any other variations of the code will generate an error during return filing.
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Frequently Asked Questions

Common questions about UQC Unique Quantity Code in GST.

UQC is important in GST as it helps to eliminate confusion when different vendors use different metrics for the same quantity. It also allows end consumers to easily compare purchases across different vendors. Additionally, as per Section 31 of the GST Act, it is mandatory to mention the quantity along with the UQC code on GST invoices.
To ensure that the UQC codes used in your GST software are in line with the GST portal, you should cross-check the list of UQC codes provided in the article with the ones used in your software. If a particular UQC code related to your product is missing, you can use the UQC "OTH" which stands for "Others" as the Description of Quantity.
If you use an incorrect UQC code while filing GST returns, it will generate an error on the GST network portal. The GST portal accepts only the correct UQC for the respective products, and using any other variations of the code will result in an error during the return filing process.
Yes, it is mandatory to mention the UQC code along with the quantity on GST invoices as per Section 31 of the GST Act.
No, you should use the appropriate UQC code for each product as per the list provided in the article. Using the same UQC code for different products may lead to confusion and errors during GST return filing.
The use of UQC codes helps consumers by eliminating confusion caused by different vendors using different metrics for the same quantity. With standardized UQC codes, consumers can easily compare purchases across different vendors and make informed decisions.
If the UQC code related to your product is missing from the list provided in the article, you can use the UQC "OTH" which stands for "Others" as the Description of Quantity.
Yes, the GST Act provides guidelines for using UQC codes in GST invoices. According to Section 31 of the GST Act, GST invoices must always contain the quantity as well as the UQC code.
No, you cannot create your own UQC codes for products. The list of UQC codes provided in the article is the standardized list that must be used for GST compliance. Using any other variations or self-created codes may result in errors during GST return filing.
The list of UQC codes is maintained and updated by the GST network portal authorities as and when required. It is essential to cross-check the latest list of UQC codes to ensure compliance with the GST regulations.