Introduction

In today’s fast-growing business environment, many companies are expanding their operations across multiple locations. Whether it’s opening a new warehouse, branch office, retail shop, or storage unit, it becomes essential to update these locations officially under the Goods and Services Tax (GST) registration. These additional locations are known as Additional Place of Business (APOB).

Registering all business premises under GST is not just a legal requirement but also helps you avoid penalties, ensures smooth logistics, and allows you to issue invoices from different branches. This 2025 guide explains everything you need to know about how to add an additional place of business in GST, the required documents, process, timelines, and compliance tips.

If you want an APOB, contact us: APOB for all Platforms

Additional Place of Business in GST: What Is It?

An Additional Place of Business refers to any location (other than the principal place of business) where a taxpayer carries out business operations. These locations may include:

• Warehouses
• Branch offices
• Sales counters
• Godowns
• Retail outlets
• Storage facilities
• Delivery hubs

For example, if a business registered in Noida wants to open a new store in Lucknow, it must add the Lucknow address as an additional place of business in GST.

Why Is It Important to Add APOB Under GST?

Adding the correct business locations under your GST profile is crucial for the following reasons:

• Legal Compliance: GST laws mandate the declaration of all operational business premises.
  
  
• GST Invoicing: You can generate valid GST invoices from all registered places.
  
  
• Input Tax Credit (ITC): Helps ensure proper claim and tracking of ITC for goods stored or sold at multiple locations.
  
  
• Avoid Penalties: Not declaring APOB can lead to penalties during GST audits or inspections.
  
  
• Easier Logistics and Warehousing: Simplifies the process of stock transfer between branches.
  
  
• Online Platforms: Required if your e-commerce delivery hub or dark store operates from a different location.

Who Needs to Add an Additional Place of Business?

You need to add an APOB if:

• You are establishing a new branch office in a different city or state.
• You are storing goods in a new warehouse or godown.
• You are starting operations from a co-working space or virtual office.
• You are shifting operations temporarily to another location.
• You’re partnering with platforms like Blinkit, Zepto, or Amazon and need to list a delivery hub or warehouse.

Common Scenarios When APOB Addition Is Required

1. Starting an Online Delivery Store
   • Eg: Blinkit Dark Stores or Zepto delivery hubs.
     
     
2. Opening a Retail Outlet
   • Eg: Adding a new showroom in another district.
     
     
3. Using Warehouses
   • Eg: Using a rented godown to store inventory.
     
     
4. Shared Spaces or Virtual Offices
   • Eg: For instance, the utilization of a virtual office address for GST registration.
     
     
5. Seasonal Business Expansion
   • Eg: Temporary sales outlets during festivals or exhibitions.

Common Scenarios When APOB Addition Is Required Key Terms You Should Know

What Documents Are Needed to Add an APOB in GST

In order to incorporate an additional business location into GST, it is necessary to submit specific documentation as evidence. It depends on what the premises are:

1. For Owned Property
   • A copy of the municipal khata, property tax receipt, or electricity bill.
   • No objection certificate (NOC).
     
     
2. For Rented or Leased Property
   • Rent agreement or lease deed.
   • Electricity bill or property tax receipt.
   • NOC from the owner.
     
     
3. For Co-working or Shared Space
   • Rent agreement from space provider.
   • Utility bill bearing the provider's name.
   • Letter of authorization (if required).
     
     
4. For Virtual Office
   • Agreement from virtual office provider.
   • Utility bill of the property.
   • NOC if required.

Make sure documents are clear, current, and in PDF format.

Step-by-Step Instructions for Adding an Additional Place of Business in GST

Here is a detailed process that will assist you in the addition of APOB to GST through the GST portal:

Step 1: Visit the GST Portal

• Open https://www.gst.gov.in
• Login with your username and password.
• Enter CAPTCHA and click on “LOGIN”.

Step 2: Go to “Amendment of Registration (Non-Core Fields)”

• On the dashboard, click: Services → Registration → Amendment of Registration (Non-Core Fields)

Step 3: Select “Additional Places of Business”

• A new window will open showing the Principal Place of Business.
• Select the “Additional Places of Business” tab at the bottom.

Step 4: Click on “Add New”

• Click the “Add New” icon.
• Fill in:
  • Number of additional places.
  • Address (as per proof).
  • Nature of possession (Owned, Rented, Shared).
  • Nature of business (Storage, Sale, Delivery, Office).

Step 5: Upload Supporting Documents

• Upload all documents in PDF (max 1MB).
• Must match the address entered.
• Accepted formats: PDF, JPEG.

Step 6: Verification and Submission

• Choose authorized signatory.
• Submit using DSC or EVC (OTP).
• ARN generated on success.

Step 7: Track ARN Status

• Go to Services → Track Application Status → Enter ARN Number.

Timelines for APOB Addition

• Approval: 3–7 working days.
• Queries issued if documents are incorrect.
• New place reflected upon approval.
• Download updated certificate from portal.

How to Check Your Additional Place of Business

1. From Dashboard
   • Dashboard → View → Registration Certificate (PDF).
   • Check APOB section.
2. From Profile
   • My Profile → Place of Business.
   • All addresses listed.

Things to Avoid

• Avoid blurred/expired bills.
• Ensure correct address details.
• Submit with DSC/EVC.
• Match documents with GSTIN/name.

GST Address Change vs APOB

Common Challenges Solutions

FAQ

1. Time limit to add APOB?
   Immediately upon start; no fixed limit.
   
   
2. How to add another business?
   File non-core amendment → Select APOB.
   
   
3. View APOB?
   Dashboard → Profile/Certificate.
   
   
4. Address proof?
   Bills, tax receipts, rent/lease/NOC.
   
   
5. Non-declaration penalty?
   Up to ₹25,000, ITC issues, cancellation.
   
   
6. Update address process?
   Core amendment → Upload docs → Solve OTP/DSC.
   
   
7. Different GST vs registered address?
   Yes, must declare both properly.
   
   
8. Delete APOB?
   Non-core amendment → APOB tab → Delete → Submit.
   
   
9. Penalty for not updating?
   ₹25,000 max, audit/ITC/e-invoice issues.