Additional Place of Business (APOB) Registration in GST
Expand Your GST Presence Seamlessly with Tax Pal Solutions
When your business operates from more than one location—such as a warehouse, branch, or storage unit—you must add these addresses to your GST profile. This is done through Additional Place of Business (APOB) Registration.
At Tax Pal Solutions, we make the APOB amendment process smooth, accurate, and fully compliant, helping you expand without the stress of GST complications.
What is APOB Registration in GST?
The Additional Place of Business (APOB) refers to any location other than your main office where your business:
- Stores goods (warehouse, godown)
- Manages operations (branches, offices)
- Carries out business activities (shops, units, factories)
Example: Your company’s PPOB is in Delhi. If you open a warehouse in Mumbai or sell through Amazon’s warehouse in Bangalore, those addresses must be registered as APOBs in your GST profile.
PPOB vs APOB in GST
| Basis | PPOB (Principal Place of Business) | APOB (Additional Place of Business) |
|---|---|---|
| Meaning | Main/Head Office | Branches, warehouses, godowns, or additional units |
| Requirement | Mandatory for GST Registration | Required only if you operate from more than one location in the same state |
| Number Allowed | One PPOB per state | Multiple APOBs can be added |
| Example | Delhi head office | Mumbai warehouse, Pune branch |
VPOB vs APOB for E-commerce Sellers
| Feature | VPOB (Virtual Place of Business) | APOB (Additional Place of Business) |
|---|---|---|
| Definition | A virtual office address used to obtain GST in a new state | A real, physical additional location |
| Physical Presence | Not required | Required |
| Use Case | When seller has no office in that state | When seller uses warehouses (Amazon FBA, Flipkart, Meesho, etc.) |
| Documents Provided By | Service provider (Rent Agreement, NOC, Utility Bill) | Seller (warehouse agreement, consent letter, proof) |
Why is APOB Registration Important?
- Mandatory under GST Law – Avoid penalties for operating unregistered locations.
- Seamless Logistics – Move goods legally between branches and warehouses.
- Smooth E-commerce Operations – Essential for Amazon, Flipkart, and marketplace sellers.
- Better ITC Claims – Ensure Input Tax Credit is available for purchases at all locations.
- Faster Deliveries – Store goods closer to customers, reduce logistics costs.
- Supports Expansion – Build a strong GST-compliant foundation for scaling your business.
Who Needs APOB Registration?
- Businesses with warehouses or godowns apart from their main office
- E-commerce sellers storing goods at Amazon FBA, Flipkart, or other 3PL warehouses
- Retail chains with multiple branches or shops in one state
- Manufacturers with separate production units
- Service providers operating from multiple offices
Pre-Requisites Before Filing APOB
- Active GST registration (GSTIN already obtained)
- Full address of the new location (with PIN/district/state)
- Proof of legal right to use the premises (ownership/rental/consent)
- All pending GST returns filed (portal does not allow amendment otherwise)
- Access to GST portal with DSC/EVC verification enabled
Step-by-Step Process for Adding APOB on GST Portal
- Log in to GST Portal
- Navigate to Services > Registration > Amendment of Core Fields
- Select Additional Place of Business tab
- Click Add New, fill in details of new location
- Upload supporting documents (rent agreement, utility bill, NOC, etc.)
- Verify using DSC/EVC & submit
- Application reviewed by GST officer → Approval/Rejection communicated via SMS & email
Documents Required for APOB Registration
| Type of Premises | Documents Required |
|---|---|
| Owned Property | Property tax receipt, Electricity bill, Ownership deed |
| Rented Property | Rent/Lease agreement, Latest utility bill, NOC from owner |
| Consent/Shared Premises | Consent letter, Owner’s utility bill, Optional NOC |
| Partnership Firm | Partnership deed, PAN, Address proof, Authorization letter |
| Private Limited Company | COI, PAN, Board Resolution, Address proof, Director ID/address proof |
Removal of APOB (If Not Needed)
If you stop using a location, you must remove it from your GST profile:
- Log in to GST portal → Amendment of Core Fields
- Go to Additional Places of Business
- Select address → Mark for removal → Submit with DSC/EVC
- GST officer reviews → Approves removal
Penalties for Not Registering APOB
- ₹10,000 or tax evaded (whichever is higher)
- Seizure of goods stored at unregistered location
- Loss of Input Tax Credit (ITC)
- Risk of suspension/cancellation of GST registration
- Legal notices and reputational damage
Why Choose Tax Pal Solutions?
- 500+ MCA-certified experts handling GST compliance
- 10,000+ trusted reviews from clients nationwide
- 2500+ monthly business onboardings
- Specialized support for Amazon, Flipkart & E-commerce APOB registrations
- End-to-end assistance: document preparation, GST filing, officer query replies
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