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Step by Step Guide to APOB Registration for Ecommerce sellers

What is APOB?

APOB, or Additional Place of Business, is any place where business activities take place. It can be a branch office, a warehouse, a factory, or any other location where business activities occur. For ecommerce sellers, APOB refers to Fulfillment Centers (FCs) or warehouses where they store their inventory. APOB details need to be included in the GST registration certificate, in addition to the Principal Place of Business (PPOB) address.

What is APOB registration?

APOB registration is the process of adding all additional places of business (warehouses or FCs) to the GST certificate, apart from the principal place of business.

Importance of APOB registration for e-commerce sellers

As per the GST law, all ecommerce sellers falling under GST slabs must register for GST and mention their principal place of business as well as their additional places of business in the GST registration. The GST certificate will indicate both the principal place of business (VPOB) and the APOBs. When an e-commerce seller registers their business with the relevant GST authorities, they specify a physical location for delivering products to end customers. This location is noted by the tax authorities in the GST Registration Certificates, informing them of an additional place of business beyond the one mentioned in the registration documents. Non-registration of APOB under GST can result in penalties and legal consequences. It is essential to register each APOB separately and adhere to the APOB provisions under GST.

Benefits of APOB registration for Ecommerce Sellers 

  • Expanded reach: APOB registration allows sellers to access FCs, enabling them to fulfill orders faster and reach a wider customer base.
  • GST law compliance: As per GST laws, its mandatory for all ecommerce sellers to register APOBs, failing to do so can result in penalties and legal consequences.
  • Tax benefits: Registering an APOB can provide sellers with tax benefits, such as the ability to claim input tax credit on goods sold.
  • Streamlined inventory management: APOB registration simplifies the process of managing inventory across multiple locations.

APOB Registration Procedure

Before starting the process, make sure that you have collected the required APOB documents and details from the respective ecommerce operator.

Step 1: Log in to the GST portal.

APOB Registration Process - Login to GST Portal

Step 2: Click on the "Services" tab.

APOB Registration Process - Click on the services tab

Step 3: Select the "Amendment of Registration Core Field" option.

APOB Registration Process - Select the "Amendment of Registration Core Field" option

Step 4: In the next window, navigate to the "Additional Place of Business" section.

APOB Registration Process - navigate to the "Additional Place of Business" section

Step 5: Enter the number of APOBs you want to add in the blank field for additional places of business.

APOB Registration Process - Enter the number of APOBs you want to add

Step 6: After entering the number, click on the "Add New" button to add an APOB.

APOB Registration Process - click on the "Add New" button to add an APOB

Step 7: In the next window, fill out the required details and click on the "Save and Continue" button.

APOB Registration Process - fill out the required details and click on the "Save and Continue" button

Step 8: You will see a new APOB added. After adding all APOBs, click on the "Continue" button.

APOB Registration Process - After adding all APOBs, click on the "Continue" button

Step 9: In the next window, you will be prompted to complete the verification process. Click on the checkbox, choose your authorized signatory, and enter the place from where you are doing the registration.

APOB Registration Process - Click on the checkbox, choose your authorized signatory, and enter the place

Step 10: Once you do that, you will have two options to complete the verification:

  • Submit with DSC: Complete verification through the signature of the authorized signatory.
  • Submit with EVC: Complete verification using OTP sent to the authorized signatory's number. Choose the option as per your convenience.

APOB Registration Process - Once you do that, you will have two options to complete the verification

Once verification is successfully completed, a message confirming the successful submission will be displayed on the screen. Within 15 minutes, an acknowledgement will be sent to the registered email address and mobile number. It's important to note that any amendments made to core fields will require approval from the tax official. Once the application is reviewed, a message regarding the approval or rejection will be sent via SMS and email to the registered email ID and mobile number

APOB Registration Process - After successful verification, you will see message of successful APOB registration

Documents required for APOB registration

  • Seller’s GST login details (User ID & Password).
  • Mobile number registered with GST for OTP.
  • Address registration details of the FC.
  • NOC for APOB provided by Amazon India on their website.
  • Copy of Amazon’s FC or warehouse rent/lease agreement and property tax receipt.
  • Latest electricity bill of the FC.
  • Fulfillment Center’s photographs.

How to do APOB registration with service provider

For some e-commerce sellers, APOB registration can be a quite hectic process, as it requires obtaining APOB documents from the e-commerce operator. Additionally, sellers may become confused by certain terminologies encountered during the registration process, leading to inaccurate registration. In such cases, sellers can seek help from their VPOB service provider for assistance. Alternatively, they can contact us for APOB registration support, as we are one of the leading VPOB and APOB service providers in India. Feel free to reach out to us if you need help with APOB registration as well as VPOB. Click here to get our APOB registration service.

Conclusion

In conclusion, APOB registration is a critical process for e-commerce sellers, enabling them to expand their reach, comply with GST laws, and benefit from tax advantages. The step-by-step guide provided offers a clear and concise approach to APOB registration, ensuring sellers can navigate the process with ease. Additionally, seeking assistance from service providers can alleviate the complexities associated with obtaining APOB documents and understanding the registration terminology. As one of the leading VPOB and APOB service providers in India, we are committed to supporting e-commerce sellers in their APOB registration endeavors. With the right guidance and support, e-commerce sellers can streamline their operations and ensure compliance with regulatory requirements, ultimately contributing to the growth and success of their businesses.

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