Unique Quantity Code (UQC) in GST: Meaning, Usage, and Declaration Guide

Suppose you manufacture and sell fabric by length. You should report the quantity using the unit that reflects your actual sales measurement. If you sell 500 metres of fabric, MTR is the relevant unit to consider. If you sell the fabric by yards, use the corresponding code for yards instead.

Always check the available UQC options before filing. Do not select a code simply because it appears similar to the unit used in your internal accounting records.

UQC in GST is reported in tax invoices, GSTR-1 Table 12, GSTR-9 Table 17, and e-way bill item details, wherever applicable. You should enter the code that corresponds to the quantity and unit of the goods being reported.

• GST invoice: Include the quantity and its corresponding unit or UQC in the invoice. Rule 46 of the CGST Rules specifies these invoice particulars. This helps you maintain consistent records for the buyer and your business.
• GSTR-1 – Table 12: Enter the relevant UQC with the HSN-wise summary of your outward supplies. The GST portal provides a UQC field when you add HSN details. You can refer to this guide on GST filing for more information about the return process.
• E-way bill – Item details: When generating an e-way bill for the movement of goods, enter the product's quantity and corresponding unit in the item details. The unit should match the goods being transported.
• GSTR-9 – Table 17: Report the applicable UQC with the HSN-wise summary of outward supplies in the annual return. The GST portal provides a UQC field in this table. You can also refer to the HSN code guide to understand how goods are classified for GST reporting.

Accurate UQC reporting helps you maintain consistency between invoices, returns, and movement records. You can use a GST calculator to estimate the applicable GST on your transactions.

The GST portal provides standard UQC options to help you report quantities consistently. The following table brings together commonly used codes and their corresponding units. Check the current dropdown on the GST portal before filing, as the available options and descriptions should take precedence over any offline reference list.

If the appropriate unit is not available in the dropdown, check whether OTH (Others) is suitable for your transaction. Do not use OTH as a substitute for a specific unit that is already available.

You should enter UQC in the relevant quantity fields in GSTR-1 Table 12 and GSTR-9 Table 17, as well as in GST invoices and e-way bill item details. The applicable fields are summarised below.

When completing a GST return, make sure the UQC matches the unit used in the underlying transaction records. For services, follow the applicable return instructions rather than entering a physical quantity unit intended for goods.

Using an incorrect UQC code can trigger a GST portal validation error or create inconsistencies in your return data. The exact outcome depends on the error and the validation applied by the portal.

• GST portal validation error: If the selected UQC is not accepted by the portal, you may be unable to save or submit the relevant HSN details in your GST return.
• Reconciliation mismatch: An incorrect unit can make the reported quantity inconsistent with your invoices, e-way bills, or other transaction records.
• Additional compliance checks: Repeated or unresolved discrepancies may require clarification during reconciliation, an audit, or a departmental review.

Check the unit against your transaction documents and the GST portal's available options before filing. If you cannot identify a suitable unit, check whether OTH (Others) is appropriate for the transaction.

Accurate UQC reporting helps you maintain consistent quantity records across invoices, GST returns, and e-way bills. You should review the unit of measurement for each product, select the corresponding UQC, and reconcile the reported quantities with your business records before filing.

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