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GST & E-COMMERCE GUIDE · UPDATED 2026

How to add an Additional Place of Business (APOB) in the GST portal

A step-by-step walkthrough for adding a warehouse, branch or marketplace fulfilment centre to your existing GSTIN — without any change to your principal place of business.

An Additional Place of Business (APOB) is any location, other than your principal place of business, where you carry out business activity — a warehouse, a branch office, or a marketplace fulfilment centre such as Amazon FBA, Amazon IXD or Flipkart FBF. If you store or dispatch goods from a place that isn't on your GST certificate, that place generally needs to be added as an APOB.

Adding an APOB is done through a non-core amendment of your existing registration. It does not require a fresh GSTIN as long as the new location is in the same state as the GSTIN. If the warehouse is in a different state where you have no registration, you first need a GSTIN in that state — usually via a VPOB — and then add the facility as an APOB under that state's GSTIN.

When do you need to add an APOB?

Documents you'll need

Step-by-step: adding an APOB

  1. Log in to the GST portal and open Services › Registration › Amendment of Registration Non-Core Fields.
  2. Go to the Additional Places of Business tab and edit the number of additional places, then click Add New.
  3. Enter the full address with PIN code, select the nature of possession (rented, leased, consent, etc.) and the nature of business activity (warehouse / godown, retail, etc.).
  4. Upload the supporting proof — address proof plus, where applicable, the NOC and utility bill — within the size and format limits.
  5. Move to the Verification tab, tick the declaration, select the authorised signatory and submit using DSC (mandatory for companies and LLPs) or EVC.
  6. Note the ARN generated on submission and track it under Services › Track Application Status.
Timeline: non-core amendments are often auto-approved within a few working days. If the officer raises a query or a physical verification, respond promptly — delays here are the most common cause of stuck applications.

Common reasons APOB additions get rejected

If a marketplace is waiting on you, the fastest path is a clean document set the first time. That's exactly what we prepare end to end — including the on-ground compliance if a verification is raised.

Want us to handle it for you?

Our in-house CA, CS and lawyer set up your VPOB, GST and APOB end to end. Talk to us free.

Frequently asked questions

Do I need a new GSTIN to add an APOB?

No — if the additional place is in the same state as your existing GSTIN, you add it by amendment. Only when the location is in a different state where you have no registration do you need a fresh GSTIN (via VPOB) first, then add the facility as APOB under it.

Can I add an Amazon or Flipkart warehouse as my APOB?

Yes. Marketplaces typically require their fulfilment centre to appear as an APOB on your certificate before you can inbound inventory. You add the centre's address through a non-core amendment.

How long does an APOB amendment take?

Often a few working days when documents are clean. A departmental query or physical verification can extend it, so respond quickly to any notice.

Related guides & pages

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