I am unable to see the SKU column upon importing csv file into quickbooks, but SKU option is enabled.

Welcome to the Community, wengonn99-hotmai.

Let me guide you in importing CSV file for products and services in QuickBooks Online.

When mapping information, your field represents the headers on your spreadsheet. From each drop-down menu, you’ll want to select the one that matches a field in QuickBooks Online. 

Additionally, QuickBooks will only import specific fields for each type of data. You can download and use our sample file as a guide and to learn which fields can be imported.

Here's how:

1. Go to the Gear icon.
2. Choose Import Data.
3. Select a transaction type.
4. Click Download a sample file link.
   

I've included this article for common questions and as a reference in importing data to QuickBooks Online: Common questions about importing data to QuickBooks Online.

Please don't hesitate to leave a comment or post your other concerns about importing data. I'll be around if you need help. Take care and Have a wonderful day!