Amazon APOB (Additional Place of Business) in GST

What is Amazon APOB?

Additional Place of Business (APOB) means any place other than the Principal Place of Business (PPOB) where a business undertakes commercial activities like storing or distributing goods. If you are selling on Amazon India and availing its Fulfillment by Amazon (FBA) service, you are required to register Amazon’s fulfillment centers (warehouses) as an APOB under GST.

Why is APOB Registration on Amazon Necessary?

GST Compliance: According to GST regulations, all business addresses engaged in taxable operations, including third-party centers of fulfillment, are required to be registered.
Smooth Inventory Management: Accurate APOB registration guarantees inventory held in Amazon warehouses is kept track of by law.
Steering Clear of Penalties: Failure to meet APOB specifications can result in GST fines or order completion disruption.
Eligibility for Input Tax Credit (ITC): GST-registered APOB locations allow sellers to claim ITC for goods stocked and sold through Amazon warehouses.

How to Register Amazon Warehouse as APOB?

Login to the GST portal (www.gst.gov.in).
Proceed to “Amendment of Registration (Core Fields).”
Include the Amazon warehouse address under “Additional Place of Business.”
Upload necessary documents (Amazon’s NOC, and warehouse agreement).
Apply for GST officer approval.

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