Kethams Technologies

A registered business purchased raw materials worth ₹5,00,000 plus 18% GST and sold finished goods for ₹8,00,000 plus 12% GST during the same month. The business also paid ₹20,000 GST on office rent eligible for Input Tax Credit (ITC).

Calculate the **Net GST Liability** payable by the business.

# # # Formula Used

Output GST:

Output\ GST = Sales\ Value \times GST\ Rate

Input Tax Credit (ITC):

ITC = Purchase\ GST + Eligible\ Expense\ GST

Net GST Liability:

Net\ GST\ Liability = Output\ GST - Input\ Tax\ Credit

# # # Options

A) ₹6,000
B) ₹14,000
C) ₹26,000
D) ₹36,000

---

# # # Solution

* Output GST = ₹8,00,000 × 12% = ₹96,000
* Purchase GST = ₹5,00,000 × 18% = ₹90,000
* Total ITC = ₹90,000 + ₹20,000 = ₹1,10,000

Net GST Liability = ₹96,000 − ₹1,10,000 = **−₹14,000**

Since ITC is higher, the business will have **₹14,000 excess ITC credit** available for carry forward.

✅ **Correct Answer:** **B) ₹14,000**

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# # # Google Ads Advanced MCQ

**Q:**
A company is running a Google Search Ads campaign with the following metrics:

* Impressions = 50,000
* Clicks = 2,500
* Total Cost = ₹75,000
* Conversions = 150

What is the **Cost Per Conversion (CPA)** and **Click Through Rate (CTR)**?

A) CPA = ₹500, CTR = 5%
B) CPA = ₹300, CTR = 5%
C) CPA = ₹500, CTR = 2%
D) CPA = ₹300, CTR = 2%

# # # Formula Used

CTR Formula:

CTR = \frac{Clicks}{Impressions} \times 100

CPA Formula:

CPA = \frac{Total\ Cost}{Conversions}

# # # Solution

* CTR = (2,500 ÷ 50,000) × 100 = **5%**
* CPA = 75,000 ÷ 150 = **₹500**

✅ **Correct Answer:** **A) CPA = ₹500, CTR = 5%**

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