What is APOB?

APOB (Additional Place of Business) in GST is any place, other than the Principal Place of Business, where a taxpayer carries on business activities like storage, distribution, or sale. It can be warehouses, branch offices, or retail stores. Mentioning APOB in GST registration is required in case the business is run from more than one location. Virtual offices also qualify as APOB for GST purposes, particularly for startups and e-commerce sellers. Any new premises for business need to be updated in the GST portal. Appropriate documentation, such as rental contracts or bills for electricity, is needed for verification while registering or amending GST.

Amazon Virtual GST APOB

Amazon’s GST APOB is elevated due to business buying electronics, office stationery, and bulk items. GST invoices provide tax advantages and are thus appealing for bulk procurement. Corporate and SME purchases of large quantities increase basket size, particularly during sales, wherein companies take advantage of input tax credits and discounts.

Flipkart Virtual GST APOB

Flipkart’s GST bill procurement experiences mid-to-high APOB, driven mainly by organizations procuring IT hardware, consumer durables, and office items. Bulk purchasing is stimulated through GST incentives. Corporate customers and resellers usually boost APOB by capitalizing on promotions and tax breaks, notably over festive or end-of-season offers, for business-oriented high-ticket transactions.

Myntra Virtual GST APOB

Myntra’s APOB based on GST is moderate, primarily due to corporate bulk buying for uniforms, gifting, and fashion business requirements. Although individual consumers prevail, businesses make use of GST invoices to save tax. High-volume orders, particularly from event planners and businesses, drive the overall APOB in the B2B segment.

Blinkit Virtual GST APOB

Blinkit’s APOB for GST invoices is mid-to-low, with offices buying groceries, beverages, and pantry items. Bulk corporate buying boosts order sizes, particularly for regular requirements such as snacks, dairy, and hygiene items. Restaurants and small retailers utilize GST invoices for tax advantages, which influence order size.

Zepto Virtual GST APOB

Zepto mimics a similar APOB pattern like Blinkit, which has smaller amounts for one-off purchases but bigger for bulk supply orders for an office or store. Cafes, restaurants, and small outlets purchasing day-to-day commodities apply GST bills in claiming taxes and raise the amount of an order while ordering perishing and non-perishing commodities.

Shiprocket Virtual GST APOB

Shiprocket does not directly have an APOB but allows e-commerce companies to create GST invoices. Shiprocket sellers send bulk orders with tax-compliant invoices, which result in lower costs of logistics. Wholesale transactions exhibit higher APOB as multiple products are shipped together to achieve optimal tax usage.

Own Virtual GST APOB

Independent (own) GST APOB is business type-dependent. D2C brands, wholesalers, and service providers have increased APOB due to bulk invoicing requirements. Tax incentives on bulk buys promote bigger order sizes. Small businesses or single sellers will have a lower APOB depending on frequency and volume of transactions.