What is APOB?

APOB (Additional Place of Business) is any additional place, besides your main place of business, where you undertake business operations within India’s Goods and Services Tax (GST) regime.

Where you have various offices, warehouses, retail shops, or centers of fulfillment within different locations, it is essential to register all the additional locations as an APOB in your GST registration.

Why is APOB Registration Important?

GST Compliance: Legally obligatory for businesses with more than one location.
Smooth Tax Filings: Maintains accurate tax reporting and GST law compliance.
Inventory & Logistics Management: Allows businesses to stock and deliver goods efficiently.
Business Expansion: Allows smooth business operations in more than one state.

How to Register an Additional Place of Business (APOB) in GST?

Collect Required Documents for the New Business Location:

Ownership Proof (Property Tax Receipt, Lease Agreement, or Rent Agreement)
Utility Bill (Electricity, Water, or Gas Bill)
Photos of the Premises
No Objection Certificate (NOC) (if required)

Update GST Registration on the GST Portal:

Login to GST Portal
Navigate to Services > Registration > Amendment of Registration (Non-Core Fields)
Add the new business location as Additional Place of Business
Upload the documents and submit the application

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