If you're running a business and filing GST returns using accounting software, you've likely come across the term UQC. UQC plays a small but essential role in your GST compliance process. Yet, it's often overlooked or misunderstood, leading to avoidable filing errors.
In this blog, we’ll help you understand what UQC means in the context of GST, how it is used, and how you can configure it correctly in Tally. Whether you're preparing invoices, filing GSTR-1, or generating e-way bills, this guide will help ensure your data is accurate and compliant.
What is UQC (Unit Quantity Code) in GST?
UQC stands for Unit Quantity Code. The intent of using UQC in GST returns is to maintain a standardised terminology for units of measure. It is a standardised three-character code prescribed by the GSTN to represent the unit of measurement for goods and services. Instead of using free-text descriptions like "bottles" or "cartons," you are required to use the correct UQC code such as BTL for bottles or CTN for cartons.
This standardisation helps maintain consistency across GST filings, reduces manual errors, and ensures that the reported quantity is properly understood across various systems, stakeholders, and tax authorities.
Where is UQC used?
UQC is required in various GST-related documents and processes. Some of the key areas where UQC appears include:
- Tax invoices
- Delivery challans
- E-way bills
- GSTR-1 returns
- HSN-wise summary of outward supplies
- GSTR-9 annual returns
When you generate these documents using TallyPrime, the software will automatically use the UQC mapped to your stock items, provided the setup has been done correctly.
What is UQC in GST returns?
In GSTR-1, specifically under Table 12 which captures the HSN-wise summary of outward supplies, businesses must report not just the HSN code and taxable value but also the quantity and its corresponding UQC.
Using an incorrect UQC or skipping it altogether can result in validation errors during return filing. Tally simplifies this by automatically populating the correct UQC if it has been mapped properly to your items.
How does UQC affect GST compliance?
Using the correct UQC is not just about accuracy. It plays a critical role in maintaining GST compliance.
First, GSTN systems are designed to validate data using UQC codes. If the code is missing or incorrect, your return may be rejected or marked for review. Second, UQC helps ensure uniformity in quantity reporting, making it easier for suppliers, recipients, and auditors to reconcile data. Lastly, automated tools like TallyPrime depend on accurate UQC mapping to generate error-free GST reports and filings.
To avoid discrepancies and notices, it’s important that businesses treat UQC as a mandatory compliance element, especially while preparing outward supply summaries and GSTR-1 returns.
List of UQC
Following is the UQC code list to be used while furnishing monthly returns. In case your unit of measure is not listed, you can use the UQC OTH for Others.
| UQC | Description | UQC | Description | UQC | Description |
| BAG | BAGS | GGR | GREAT GROSS | ROL | ROLLS |
| BAL | BALE | GMS | GRAMS | SET | SETS |
| BDL | BUNDLES | GRS | GROSS | SQF | SQUARE FEET |
| BKL | BUCKLES | GYD | GROSS YARDS | SQM | SQUARE METERS |
| BOU | BILLIONS OF UNITS | KGS | KILOGRAMS | SQY | SQUARE YARDS |
| BOX | BOX | KLR | KILOLITRE | TBS | TABLETS |
| BTL | BOTTLES | KME | KILOMETRE | TGM | TEN GRAMS |
| BUN | BUNCHES | MLT | MILLILITRE | THD | THOUSANDS |
| CAN | CANS | MTR | METERS | TON | TONNES |
| CBM | CUBIC METER | MTS | METRIC TON | TUB | TUBES |
| CCM | CUBIC CENTIMETER | NOS | NUMBERS | UGS | US GALLONS |
| CMS | CENTIMETER | PAC | PACKS | UNT | UNITS |
| CTN | CARTONS | PCS | PIECES | YDS | YARDS |
| DOZ | DOZEN | PRS | PAIRS | OTH | OTHERS |
| DRM | DRUM | QTL | QUINTAL |
Tax payers should ensure to report the correct UQC in monthly returns, as per the list given. For example, if a tax payer is using the unit of measure as Litres, the same is not listed in the UQC code list. Hence, the tax payer should report the details in the UQC KLR for Kilolitre.
How to add UQC in Tally
Setting up UQC in TallyPrime is straightforward. When you create or edit a unit of measurement for your stock items, you can link it to the correct UQC. Here's how to do it:
- Go to Gateway of Tally and navigate to Inventory Info
- Choose Units of Measurement and click on Create
- Enter the name and symbol for your unit (for example, Name: Kilogram, Symbol: KG)
- Select the appropriate UQC code from the list (for example, KGS)
- Save the unit and assign it to your stock item
Once this is done, Tally will automatically apply the correct UQC in invoices, e-way bills, and GST returns.
Let's make GST compliance smarter
Understanding UQC might seem like a minor detail in your GST journey, but it has a significant impact on the accuracy and acceptance of your returns. Tally makes it easier to manage UQC setup, ensuring that your data remains compliant, consistent, and ready for filing.
Looking to streamline your GST filings further? Learn how TallyPrime automates GSTR-1 filing with minimal manual work.
