How to Add an Additional Place of Business in GST Online: 2025 Guide ?
Do you want to expand your business across different states or cities in India?
It's crucial to include an Additional Place of Business (ABOP) or Virtual Place of Business (VPOB) under your GST registration, regardless of whether you're selling on Amazon, Flipkart, or operating a pan-India service. This blog explains why APOB/ VPOB registration is a smart move for Amazon and other e-commerce businesses.
What is an Additional Place of Business (APOB)?
An Additional Place of Business (APOB) refers to any location other than the principal place of business where a business carries out its commercial activities. This term is commonly used among other contexts, including regulatory, tax, and business registration, under the Goods and Services Tax (GST) system in India.
The Implications of APOB under GST.
Businesses must register their principal business premises, as well as any additional business locations under the GST. At the time of registration, a taxpayer must disclose all Additional Places of Business (APOB), which will then be listed in the GST registration certificate alongside the principal place of business.
Every APOB must be registered separately under the same GSTIN (within the same state), and proper records must be maintained for each location. It includes maintaining detailed, location specific records of all transactions made at each APOB.
It is essential for businesses to maintain separate records of all transactions that take place at each Additional Place of Business (APOB). Under some circumstances, this could also require preparing and filing returns that reflect the activities conducted at each specific location.
Furthermore, the place of supply based on where the supplier is located and where goods or services are delivered determines how GST is applied. If a transaction originates from an APOB, that location is considered the point of supply, and GST must be applied accordingly.
Benefits of Additional Places of Business under GST.
- Ensures Legal Compliance:
Officially registering all the operating sites helps businesses comply with GST rules and regulations, thus reducing the risk of penalties during audits or inspections.
- Enables Input Tax Credit (ITC):
To help lower the total tax load, companies can claim ITC on GST paid for goods and services received at registered APOBs.
- Simplifies E-Way Bill Generation:
Ensures that E-Way Bill pickup and delivery addresses match stated business addresses, so preventing delays, fines, or problems during transit.
- Supports operational flexibility:
Allows businesses to run several stores, warehouses, or branches across different regions, improving service quality and efficiency.
- Improve inventory and stock control:
Having multiple locations helps businesses manage their inventory more effectively and makes logistics smoother and more efficient.
- Ensures Accurate Invoicing and Tax Application:
Helps in accurately determining the right type of GST—CGST, SGST, or IGST—depending on the source of supply.
- Facilitate Business Expansion:
Facilitates smooth expansion across cities or states by allowing businesses to register and operate from multiple locations.
- Enhance Overall Business Efficiency:
Reduces compliance hassles, legal complications, and supports scalable, well-managed growth.
What is a Virtual Place of Business (VPOB)?
A Virtual Place of Business (VPOB) is a rented address used only for GST registration—not for physical operations. This is especially useful for ecommerce sellers using Amazon or Flipkart warehousing services.
Instead of setting up a physical office in each state, businesses can use VPOB services to legally register in multiple states at low cost.
Why E-commerce Sellers Need APOB/VPOB for Amazon and Others
If you sell on Amazon, Flipkart, Meesho, or similar platforms, you might need state-wise GST registration to store inventory in their fulfilment centres. For that, you must list those fulfilment centres as your ABOP.
But what if Amazon’s fulfilment center is in a state where you don’t have a physical office? This is why virtual office for GST registration in India become crucial.
Documents Required for Adding an ABOP or VPOB.
Here’s a standard list of documents you'll need:
1. Proof of Address.
For owned property: Electricity bill, property tax receipt, etc.
For rented space (including VPOB): Rent agreement + NOC from owner.
For Amazon FBA: Authorization letter or rent agreement from Amazon.
2. Business Documents.
GSTIN details.
PAN, Aadhaar of proprietor/partners.
Company incorporation certificate (for Pvt Ltd, LLP).
Board resolution (if applicable).
3. Virtual Office Agreement (for VPOB services).
Registered virtual office providers in India offer these services.
How APOB-VPOB Helps Amazon/Flipkart Sellers:
Amazon FBA and Flipkart Warehousing ask sellers to register a GSTIN in the state where the fulfilment center is located. Without that, you cannot store or dispatch products.
Using VPOB services:
- You get a legal, registered business address in that state.
- Your GST portal will allow you to add this address under ABOP.
- You comply with Amazon’s state-specific warehouse requirements.
This method has helped thousands of sellers eliminate the cost of setting up physical offices.
What is Virtual Office for GST Registration in India?
Virtual office for GST Registration in India allows businesses register for GST in a specific state using a virtual office address provided by a service provider—without the hassle of renting a physical office space. Startups, remote companies, and e-commerce sellers looking to spread their footprint across India while remaining compliant and maintaining low running costs all benefit especially from this solution.
Conclusion:
In 2025, adding an Additional Place of Business (APOB) on the GST portal is not only essential for compliance but also a smart move for growth, especially for Amazon and other e-commerce platforms. A Virtual Office for GST Registration in India provides a cost-effective and quick way to establish your presence in several states without the need for physical offices as remote operations and nationwide shipping become more common.
By choosing reliable APOB and VPOB services in India, you will help yourself stay compliant, simplify the GST registration process, and seamlessly boost your e-commerce operations across India. Virtual office solutions provide flexibility and freedom to concentrate on what counts growing your company with confidence—regardless of your exploration of new markets or management of orders from various areas.
September 15, 2025