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APOB — Additional Place of Business for GST

What an APOB is, why marketplaces require it, the documents, and how to add a warehouse or fulfilment centre to your GSTIN — by marketplace.

By the Launch My Office team · Updated 2026-06-27 · 6 min read

An APOB (Additional Place of Business) is a warehouse or marketplace fulfilment centre added to a GSTIN you already hold, so you can legally store and ship inventory from it. Marketplaces require their fulfilment centre to be listed as your APOB before they let you inbound stock.

APOB = Additional Place of Business. It is any extra location — an Amazon FBA centre, Flipkart FBF hub, Blinkit/Zepto dark store or your own warehouse — declared on your GST certificate in addition to your principal place of business.

Why marketplaces require an APOB

Under GST, you can only store and dispatch goods from a location that appears on your GST registration. So a marketplace's fulfilment centre must be added as your APOB in that state, on a GSTIN you hold there — which is where a VPOB comes in if you have no office in the state.

APOB by marketplace

MarketplaceWhat's added as APOBGuide
AmazonFBA centre / IXDAmazon sellers
FlipkartFBF warehouseFlipkart sellers
MeeshoFulfilment centreMeesho sellers
Blinkit / ZeptoDark storeBlinkit · Zepto
Own / 3PLWarehouse / godownHow to add APOB

Documents for an APOB

How to add an APOB

  1. Make sure you hold a GSTIN in the warehouse's state (use a VPOB if not).
  2. File a GST amendment of registration adding the centre as an additional place of business.
  3. Upload the address proof; our Company Secretary files and tracks it.
  4. Once the amended certificate lists the centre, inbound your stock.

Full portal walkthrough: how to add an APOB in the GST portal.

Multiple APOBs & multi-state

You can add several APOBs to one state GSTIN (multiple warehouses), and repeat the VPOB → GSTIN → APOB sequence for every new state you expand into.

VPOB vs APOB

VPOB gets you a GSTIN in a new state; APOB adds an operating location to a GSTIN you already hold. Most sellers need both — see VPOB vs APOB.

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Frequently asked questions

What is APOB in GST?

APOB (Additional Place of Business) is a warehouse or marketplace fulfilment centre added to a GSTIN you already hold, so you can legally store and ship goods from it.

Why do marketplaces need an APOB?

Under GST you can only dispatch goods from a location on your registration. So Amazon, Flipkart, Meesho and quick-commerce platforms require their fulfilment centre listed as your APOB in that state.

How do I add an APOB to my GSTIN?

File a GST amendment of registration adding the centre as an additional place of business, with its address proof. Once the amended certificate lists it, you can inbound stock.

Can I add multiple APOBs?

Yes. You can add several APOBs (warehouses) to one state GSTIN, and repeat the process in each state where you store stock.

What is the difference between VPOB and APOB?

A VPOB gets you a GSTIN in a new state; an APOB adds an operating location to a GSTIN you already hold. Most sellers need both, in sequence.

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  • ✓ Free consultation on VPOB, APOB & GST
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