If a person purchased goods Invoice showed quantity as 4 Packet and made Sales showing quantity as 400 Pcs (1Packed=100Pcs), So how can we show it in GST Return? And what changes are required?

Answer:

First point you may please note  that is in GST all the business patterns are equal means manufacturer Trader and service provider are considered equal for the purpose of payment of tax .

This problem clicked in your mind because you are thinking about the trader but what will happen if we are considering a case of manufacturer who is purchasing multiple inputs changing shape and selling multiple out puts  There is no one to one correlation  required This was requirement during earlier tax regime  of Central Excise for the registered trader (dealer) but this nor required in GST.

The only requirement is you should maintain account where this calculation can be checked during the audit or assessment.

(Reply dt.17/01/2018)