VPOB vs APOB: what's the difference?
Two terms every multi-state e-commerce seller meets — here's exactly what each one means, when you use it, and how they work together.
If you sell across states on Amazon, Flipkart or Meesho, you'll keep running into two acronyms: VPOB and APOB. They sound similar but solve different problems — and most sellers actually need both, in sequence.
VPOB — Virtual Place of Business
A VPOB is a verified virtual address you use to obtain a fresh GSTIN in a state where you have no physical office. Instead of leasing premises in every state, you use a compliant virtual office address and the supporting documents — NOC, Rent Agreement and Utility Bill — to register for GST there.
You reach for a VPOB when you want to enter a new state: to store inventory in that state's marketplace warehouses, ship faster to nearby customers, or simply hold a local GSTIN.
APOB — Additional Place of Business
An APOB is an additional location added to a GSTIN you already hold in that state — typically a warehouse, godown or a marketplace fulfilment centre. It tells the GST department "I also operate from here." Marketplaces usually require their fulfilment centre to be listed as your APOB before they let you inbound stock.
The key difference, in one line
How they work together — a worked example
Say you're registered in Delhi and want to use a Karnataka fulfilment centre:
- You have no Karnataka GSTIN, so you take a VPOB in Karnataka and register for GST there.
- Once your Karnataka GSTIN (REG-06) is issued, you add the marketplace's Karnataka fulfilment centre as an APOB under that GSTIN.
- Now you can inbound inventory to that centre and sell to Karnataka customers locally.
Repeat the same VPOB → GSTIN → APOB sequence for every new state you expand into. You can read the amendment steps in our guide to adding an APOB in the GST portal.
Is this legal?
Yes. Using a virtual office address for GST registration is permitted under the GST framework, provided the documents are genuine and verifiable and the provider supports any physical verification. The address is for registration and correspondence; your actual storage happens at the warehouse you declare as APOB.
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 both VPOB and APOB?
Usually yes, in sequence: a VPOB to get the state GSTIN, then an APOB to add the warehouse or fulfilment centre to that GSTIN. If you already hold a GSTIN in the state, you may only need the APOB amendment.
Is a VPOB the same as a virtual office?
Effectively yes — VPOB is the GST-specific use of a virtual office: a virtual business address used to obtain a GSTIN in a state where you have no physical premises.
Can one VPOB cover multiple states?
No. GST is state-wise, so you need a VPOB (and GSTIN) in each state where you want to register and store goods.