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Amazon VPOB + APOB: GST & FC Access for Sellers

Amazon FBA VPOB & APOB — Get State-wise GSTIN + FC Access

Amazon VPOB is a virtual place of business that gives Amazon FBA sellers a legal, GST-compliant business address in any state where they have no physical office. Once your state GSTIN is approved through VPOB, the Amazon fulfilment centre address is added as APOB — unlocking inventory inwarding into that FC and making your listings eligible for Prime badge and faster delivery.

Written by theGSTco GST & Compliance Team — Amazon SPN Partner & Flipkart Recommended CA | 10+ Years in Ecommerce GST Compliance

Published: April 2026  |  Last Reviewed: April 2026  |  Verified by in-house CA team

What is Amazon VPOB?

Amazon VPOB is a virtual place of business that Amazon sellers can use to get GST registered in any state. Every Amazon seller needs to obtain Amazon FBA services, and one of the prerequisites is having a GSTIN from the relevant state. However, if you do not have a physical business address, you cannot obtain a GSTN from the concerned states. That's where a VPOB, or virtual place of business, comes in. Amazon sellers can use a VPOB to register for GST and gain access to FBA services, which are Amazon warehouses. In simple terms, VPOB helps you get the state GSTIN, and APOB is then used to add the Amazon FC to that GSTIN as a valid place of business under Section 2(85) of the CGST Act.

In this blog, you will understand how Amazon VPOB and APOB work, why Amazon sellers need them for multi-state expansion, what documents are required, how the full process works, what it costs, and how it directly affects fulfilment centre access, delivery speed, and sales growth across different states.

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Why Amazon Sellers Choose thegstco for VPOB + APOB

Feature thegstco Others
Official Partners Amazon RCA, Flipkart RCA, Reliance, Blinkit, Airtel None
Expertise Serves only ecommerce sellers with in-house experts for department representation and lower compliance risk Serve all types of businesses, which increases the chance of non-specialised handling
Price Comparison Starting from ₹7,000 per year with no extra charges, one package, and full support till APOB addition Starting from ₹12,000 per year, with extra charges for GST application and APOB addition
Type of VPOB Spaces Wholly controlled by thegstco and reserved for ecommerce sellers only Partnered or rented from hundreds of landlords
Documentation Registered or notarised, as applicable under the Rent Control Act Often only on stamp paper, which may create compliance issues
GST & APOB Registration Application, SCN reply, approval, and APOB addition handled at no extra cost Extra charges for GST application and GST compliance
GST Department Representation In-house teams, locally deployed for faster approvals Zero support
GST Cancellation Rate Zero GST suspension and cancellation in the last 5 years Around 20% cancellation risk due to lack of local support
GST Approval Rate Around 98% approval rate due to fully compliant VPOB spaces Around 60% approval rate
Refund Policy Full refund if GST is rejected more than 3 times, with no deduction 20% deduction during refund

Trusted by Amazon and Flipkart Sellers Across India

30,000+ Sellers Served 15+ States Covered 98% GST Approval Rate Amazon & Flipkart Official SPN Partner
Amazon and Flipkart sellers served across India States covered for Amazon FC access Approval rate through compliant VPOB spaces Recognised partner support for marketplace sellers

Get Amazon VPOB and APOB support through thegstco, with state-wise setup, GST documentation, and onboarding help for marketplace sellers.

Why Amazon FBA Sellers Need VPOB + APOB

A seller may be based in Pune, but their business may not stay limited to Pune. Their products may start selling well in Karnataka, Delhi, and West Bengal, and Amazon may want to store that inventory in fulfilment centres in those states so orders can reach buyers faster. But inwarding does not begin just because demand exists. Amazon requires a valid state GSTIN and APOB in each such state before the seller can use that FC.

The Amazon FBA GST Requirement

For Amazon FBA sellers, expansion into a new state is not only an operations decision. It is also a GST compliance step. If inventory is to be stored in an Amazon fulfilment centre in a particular state, the seller needs proper state-wise GST registration in that state first.

This is not only an Amazon process requirement. It follows the logic of GST law as well. Under Section 2(85) of the CGST Act, the idea of a place of business is broad and includes places where goods are stored. In e-commerce, that matters because goods are often stored and moved across multiple states through fulfilment networks. Once inventory is kept in a state, the GST structure should match that business reality.

That is why Amazon Seller Central blocks inward shipment creation for a state if the GST setup is incomplete. Without a valid GSTIN and proper APOB for that FC, the seller cannot move stock into that fulfilment centre.

What VPOB Solves for Amazon Sellers

VPOB solves the first part of this problem. It gives the seller a documented and legally valid business address in the new state, which is used as the PPOB for GST registration.

This helps an Amazon seller apply for a fresh GSTIN in a state where they do not have a full physical office. Instead of taking office space on rent only for compliance, the seller gets a structured address setup with the documents usually needed for GST, such as a rent agreement, NOC, and utility bill.

Once the GST registration is approved, the seller has the base required to start the Amazon FC access process in that state.

What APOB Solves

APOB solves the second part. APOB, or Additional Place of Business, is the GST amendment through which the Amazon FC address is added under the same GSTIN.

This step is mandatory. A state GSTIN alone is not enough for Amazon inwarding. The FC address must appear on the GST certificate. If it does not, Amazon cannot accept the shipment into that fulfilment centre.

In simple terms, VPOB gets the state GSTIN. APOB adds the Amazon FC to that GSTIN. Only after both are completed can an Amazon FBA seller inward inventory into that state's FC.

Amazon VPOB + APOB Pricing Starting from ₹7,000/Year

For Amazon sellers expanding into new states, Amazon VPOB + APOB starts from ₹7,000 per year as an all-inclusive package. It covers GST registration filing, APOB amendment, and support during department proceedings, making the process simpler for sellers. There is also a full refund policy if the application is rejected more than three times.

Feature Comparison

Feature thegstco Most Competitors
Starting price ₹7,000/year ₹12,000–₹20,000/year
GST application included Yes Extra ₹2,000–₹5,000
APOB amendment included Yes Extra charge
GST department representation In-house, local None
Refund policy Full refund if rejected 3+ times 20% deduction

This makes the pricing easier to understand for sellers who need Amazon VPOB, Amazon APOB, and state GST registration in new fulfilment centre states.

Get Amazon VPOB + APOB by State

Select your target Amazon FC state below. Each page can help sellers understand the local Amazon VPOB, Amazon APOB, documents, pricing, and GST setup needed for state-wise expansion.

State Page FC / Area Focus What the Page Helps With
Maharashtra VPOB Mumbai, Pune, Bhiwandi FCs Useful for sellers expanding into major West India fulfilment markets.
Karnataka VPOB BLR8, BLR9 Bangalore FCs Helps with Bangalore FC access, local GSTIN, and APOB setup.
Delhi VPOB DEL4, DEL5 FCs Useful for sellers targeting Delhi and nearby North India markets.
Haryana VPOB ISK3 Manesar FC Helps sellers get Haryana GST registration and add the FC as APOB.
West Bengal VPOB CCU3 Kolkata FC Useful for East India expansion and Kolkata FC onboarding.
Tamil Nadu VPOB Tamil Nadu FC access Helps with state GST setup and local inventory placement in South India.
Telangana VPOB Telangana FC access Useful for sellers who need Telangana GSTIN and APOB support.
Gujarat VPOB Gujarat FC access Helps with VPOB, GST registration, and APOB for West India expansion.
Uttar Pradesh VPOB Uttar Pradesh FC access Useful for sellers looking to expand into a large consumer market with local FC support.
Rajasthan VPOB Rajasthan FC access Helps sellers complete state GST registration and FC-linked APOB setup.
Amazon IXD Program IXD-enabled fulfilment network Useful for sellers shipping once and allowing Amazon to redistribute stock.
Amazon SSD FC Same-day delivery FCs Helps sellers target metro markets with faster delivery and SSD onboarding.

Amazon Programs That Require VPOB + APOB

Amazon FBA (Fulfilled by Amazon)

This is the standard FBA model, and most e-commerce sellers start here. If a seller wants access to an Amazon fulfilment centre in a new state, they need a state GSTIN first and then the FC must be added as APOB. In simple terms, VPOB helps get the GSTIN, and APOB helps unlock FC inwarding in that state.

Amazon IXD Program

IXD, or Inbound Cross Dock, is Amazon's inventory placement Program (Amazon IXD) where a seller ships to a receive centre and Amazon redistributes stock across its network. Key IXD-linked centres commonly referred to in this context include BLR, ISK3, and DED3, and sellers need VPOB plus APOB in the relevant enabled states before inventory can move through those nodes.

Amazon SSD (Same Day Delivery)

Amazon SSD is built for faster delivery by storing inventory in selected metro fulfilment centres. Before onboarding to an SSD FC, the seller must hold a valid state GSTIN and the FC address must appear as APOB under that registration.

Amazon Go Local Program

Amazon Go Local helps sellers place products closer to customers in new states, and Amazon's own guidance says it connects sellers with a tax consultant for GST registration where they do not have a physical presence. In practice, this means VPOB is used as the PPOB to obtain the GSTIN, and the Amazon FC is then added as APOB. thegstco also offers support for this flow.

STEP-BY-STEP PROCESS

How to Get Amazon VPOB + APOB, Complete Step-by-Step Process

Step 1: Identify Which States You Need

Start inside Amazon Seller Central and check which states matter for your Amazon FBA expansion. Look at your current order concentration, delivery demand, and fulfilment centre access needs. If your products are selling well in Maharashtra, Karnataka, Delhi, or West Bengal, those are usually the first states to evaluate for Amazon VPOB and Amazon APOB setup. This keeps your state GST registration plan tied to actual sales movement, not guesswork.

Step 2: Choose a Compliant Amazon VPOB Provider

Your Amazon VPOB provider should not just give an address. The provider should control the premises, prepare proper address documents, and handle physical verification if the GST officer asks for it. thegstco positions itself as an Amazon and Flipkart partner and offers VPOB, GST registration.

Step 3: Submit KYC and Business Documents

You will usually need PAN, Aadhaar, business incorporation proof, bank statement, and authorised signatory details. The provider then prepares the VPOB document set, such as the rent agreement, NOC, and utility bill. This is the document base used for GST registration in the new state.

Step 4: File GST Registration for the New State

The GST application is filed with the VPOB address as the PPOB in that state. Every detail should match the documents exactly, including legal name, PAN, entity type, and business activity. This is the point where your virtual place of business becomes your legal base for a new state GSTIN.

Step 5: Handle Department Review

After filing, the GST officer reviews the application. A notice may be raised, and physical verification may happen. This is where a serious VPOB provider matters, because address readiness and reply handling affect the approval timeline.

Step 6: Receive REG-06 and State GSTIN

Once approved, you receive the REG-06 certificate for that state. The certificate shows the VPOB address as your principal place of business.

Step 7: File Amazon APOB Registration

After the state GSTIN is issued, the Amazon FC address is added through APOB registration on the GST portal. Sellers must add the fulfilment centre as APoB on the GST certificate before FBA onboarding.

Step 8: Update Amazon Seller Central

Once APOB is approved and the updated GST certificate is available, submit the new GSTIN and FC-linked details in Seller Central. Amazon verifies that the fulfilment centre appears as APoB, then inwarding is enabled.

Documents Required for Amazon VPOB + APOB

To complete Amazon VPOB registration and Amazon APOB registration, sellers usually need documents from three sides: the seller, thegstco as the VPOB provider, and Amazon at the APOB stage.

Documents provided by the seller

  • PAN card of the business
  • Aadhaar card of the proprietor, directors, or partners
  • Photograph of the authorised signatory
  • Certificate of Incorporation or Partnership Deed
  • Board Resolution or Authority Letter
  • Cancelled cheque or latest bank statement
  • Current Amazon Seller Central account details for APOB coordination

Documents provided by thegstco

  • Rent agreement or lease deed for the VPOB address
  • NOC from the property owner
  • Utility bill of the VPOB premises
  • Signage at the premises, where required for GST compliance

Documents provided by Amazon for the APOB stage

  • Amazon NOC for APOB, downloaded from Seller Central
  • Amazon fulfilment centre address and PIN code from the FC master list

Seller documents are used to apply for state GST registration, thegstco documents support the virtual place of business as the PPOB, and Amazon documents are required when the Amazon fulfilment centre is added as APOB. If you are searching for Amazon VPOB or APOB required documents, this is the full set usually needed for smooth registration and onboarding.

How Amazon VPOB + APOB Directly Impacts Your Sales

1. Prime Badge and Same-Day/Next-Day Eligibility

Amazon VPOB and Amazon APOB are not just compliance steps. They directly support sales growth. Once your inventory is stored in the right Amazon FC with proper state GST registration and APOB, your listings become eligible for benefits such as the Prime badge and faster delivery in that region. That improved delivery promise increases visibility, builds buyer trust, and helps improve conversion.

2. BSR Improvement in Local Markets

Amazon does not publish a separate "state BSR" formula, so this point should be understood correctly. What Amazon does say is that sales rank is based on sales, and that recent sales are weighted more than older sales. That means local fulfilment can help indirectly: when faster delivery improves conversions in a target region, the extra order volume can strengthen overall sales velocity, which can support your Best Sellers Rank and general search momentum over time.

3. Lower Shipping Costs via Regional/Local Slabs

Amazon's published shipping structures use Local, Regional, and National distance bands. Its own fee examples show that Local rates are lower than National rates, which is why inventory placement matters commercially. If your stock sits in or near the customer's state through the right FC access, you are better positioned to benefit from shorter-distance fulfilment economics instead of depending only on long-distance movement. For growing Amazon sellers, this can materially improve contribution margin on every order.

4. Reduced RTO

Amazon's official FBA messaging focuses on fast, reliable shipping, easier returns, and stronger customer trust. Amazon does not publish a universal promise that VPOB or APOB will reduce RTO by a fixed amount, but the business logic is clear: shorter delivery promises and more reliable fulfilment usually create fewer customer drop-offs than slower cross-country movement. In practice, sellers use local FC access to reduce delivery friction and improve customer experience in key states.

5. Access to Amazon Advertising in the Region

Amazon Ads places Sponsored Products in shopping results, and Amazon FBA Plus ads can help increase visibility and sales. That matters because advertising works best when the listing is already fulfilment-ready. When a shopper sees Prime eligibility and a faster delivery promise, the ad click has a better chance of turning into an order. So Amazon VPOB + APOB does not replace ads, but it makes your regional ad spend more conversion-ready.

Amazon VPOB + APOB Pricing Starting from ₹7,000/Year

For Amazon sellers expanding into new states, Amazon VPOB + APOB starts from ₹7,000 per year as an all-inclusive package. It covers GST registration filing, APOB amendment, and support during department proceedings, making the process simpler for sellers. There is also a full refund policy if the application is rejected more than three times.

Feature Comparison

Feature thegstco Most Competitors
Starting price ₹7,000/year ₹12,000–₹20,000/year
GST application included Yes Extra ₹2,000–₹5,000
APOB amendment included Yes Extra charge
GST department representation In-house, local None
Refund policy Full refund if rejected 3+ times 20% deduction

This makes the pricing easier to understand for sellers who need Amazon VPOB, Amazon APOB, and state GST registration in new fulfilment centre states.

Get Amazon VPOB + APOB by State

Select your target Amazon FC state below. Each page can help sellers understand the local Amazon VPOB, Amazon APOB, documents, pricing, and GST setup needed for state-wise expansion.

State Page FC / Area Focus What the Page Helps With
Maharashtra VPOB Mumbai, Pune, Bhiwandi FCs Useful for sellers expanding into major West India fulfilment markets.
Karnataka VPOB BLR8, BLR9 Bangalore FCs Helps with Bangalore FC access, local GSTIN, and APOB setup.
Delhi VPOB DEL4, DEL5 FCs Useful for sellers targeting Delhi and nearby North India markets.
Haryana VPOB ISK3 Manesar FC Helps sellers get Haryana GST registration and add the FC as APOB.
West Bengal VPOB CCU3 Kolkata FC Useful for East India expansion and Kolkata FC onboarding.
Tamil Nadu VPOB Tamil Nadu FC access Helps with state GST setup and local inventory placement in South India.
Telangana VPOB Telangana FC access Useful for sellers who need Telangana GSTIN and APOB support.
Gujarat VPOB Gujarat FC access Helps with VPOB, GST registration, and APOB for West India expansion.
Uttar Pradesh VPOB Uttar Pradesh FC access Useful for sellers looking to expand into a large consumer market with local FC support.
Rajasthan VPOB Rajasthan FC access Helps sellers complete state GST registration and FC-linked APOB setup.
Amazon IXD Program IXD-enabled fulfilment network Useful for sellers shipping once and allowing Amazon to redistribute stock.
Amazon SSD FC Same-day delivery FCs Helps sellers target metro markets with faster delivery and SSD onboarding.

Frequently Asked Questions

What is Amazon VPOB and why do I need it?

Amazon VPOB is a virtual place of business that helps you get GST registration in a state where you do not have a physical office. It is useful for Amazon sellers who want to expand into new states, because you need a valid state GSTIN before you can store inventory in an Amazon fulfilment centre there.

Is VPOB mandatory for Amazon FBA sellers?

Yes, if you want to access an Amazon FC in a state where you do not already have a proper business address. Without a valid state GST registration and a correct APOB setup, Amazon FBA onboarding in that state simply cannot move forward.

What is the difference between VPOB and APOB for Amazon?

Amazon VPOB helps you get the state GSTIN by working as the PPOB, or primary place of business. Amazon APOB is the next step, where the Amazon fulfilment centre is added under that same GSTIN so that inventory inwarding can begin.

Can I use one VPOB address for multiple Amazon FC states?

No, since registration of GST functions state by state. The single state GST registration is covered by only one VPOB address. So in case you would like to have access to Amazon FCs in multiple states, you will have to establish a different setup in all states.

How long does Amazon VPOB + APOB take?

In most cases, state GST registration takes around 25 to 30 business days. Once the GSTIN is approved, the APOB stage usually moves much faster, as long as the documents and Amazon FC details are all in order.

What documents does Amazon require for APOB registration?

For Amazon APOB registration, the main documents usually needed are the Amazon NOC, FC address details, and supporting address proof for the fulfilment centre. These are used during the GST amendment process to add the FC as an additional place of business.

What happens if Amazon rejects my APOB?

If your Amazon APOB gets rejected, the first thing to do is check whether the FC was added correctly on the updated GST certificate. In most cases, the problem gets sorted by fixing the documents, getting fresh Amazon papers, and filing the amendment again.

Do I need VPOB for the Amazon IXD program?

Yes, if the Amazon IXD program involves moving inventory in a state where you do not already have a GST setup. Since stock is still being handled through Amazon's network in that state, proper GST registration and APOB compliance are required.

Can I get VPOB + APOB for Amazon and Flipkart in the same state?

Yes, you can use the same state GST registration setup for more than one e-commerce platform, as long as the required warehouse or fulfilment addresses are added correctly. This is quite common for sellers who work with both Amazon and Flipkart in the same state.

What is the cost of Amazon VPOB per state?

Amazon VPOB pricing usually starts from ₹7,000 per year per state. The final cost depends on the provider, what documents are included, and whether GST registration, APOB amendment, and compliance support are all part of the package.

What happens during physical verification of my VPOB address?

During physical verification, the GST officer may visit to check if the VPOB address is active, properly documented, and ready for compliance use. They may look at basic things like signage, address proof, and whether the location can receive official communication.

Do I need to renew my VPOB every year?

Yes in the majority of the cases VPOB renewal is required annually since the address documents are normally issued with a specific time limit. Failure to renew the VPOB in due time may lead to inconveniences in the continuing GST compliance and any future amendments you might require to do.

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