Your GSTIN lists one principal place and any number of additional places. Here's what each is and how VPOB and APOB fit.
Every GST registration in a state has one Principal Place of Business (PPOB) and can have many Additional Places of Business (APOB). Understanding the split clears up most seller confusion.
The main address on your state GSTIN. For sellers without a local office, this is a VPOB — the virtual office that gets you the GSTIN.
Any other operating location under the same GSTIN: a warehouse, godown, or an Amazon/Flipkart fulfilment centre. You list it as an APOB so you can legally store and ship from it.
An APOB is added via a GST amendment to your existing registration — step-by-step in how to add APOB in the GST portal. Sellers using Amazon FBA repeat this for each fulfilment centre.
Our in-house CA & CS set up your virtual office, VPOB and GST end to end — from ₹15,290/yr.
💬 Talk to our team View plans →It's the main registered address for a GSTIN in a state — typically your office or, for sellers, a VPOB.
Any other location operating under the same GSTIN — a warehouse, godown or marketplace fulfilment centre — listed as an APOB.