APOB Registration under GST

For any business operating in India, navigating the intricacies of Goods and Services Tax (GST) is paramount to compliance and avoiding penalties. All business premises thus must be registered in order to navigate the needful. Principal Place of Business (“PPOB”) - Place where most of the core activities of the business take place, and in addition to PPOB, other premises also come into account, operating businesses from multiple locations.

This is where the concept of Additional Place of Business (“APOB”), comes into play. APOB is a place where business activities are conducted by a taxpayer apart from the  PPOB. This may include warehouses, branch offices, godowns, etc., places where storage of goods or supply of services takes place.

What does APOB Registration mean in GST?  

The process of registering an Additional Place of Business or APOB  under the GST system, apart from the Principal Place of Business (PPOB), is known as APOB registration.

It is mandatory for a business to register all of its business locations, whether an APOB or PPOB, within the same state under the same GSTIN.

For example, if your head office is in Gurugram and you also have a warehouse in Bangalore, you must include the Bangalore address as an additional business location (APOB) in your GST registration for the Gurugram location. This lets the government keep track of where your business is operating.

The difference between PPOB and APOB is fundamental to GST compliance.

Fundamental Difference between PPOB and APOB:

Virtual Place of Business (“VPOB”) and APOB: What online sellers should know

The Virtual Place Of Business or VPOB is a legally recognised professional address rented from a service provider, used for GST registration without setting up a physical office.

It is particularly useful for online sellers who have no physical presence in the state but need a local GST registration to store goods in the state's third-party warehouses.

Apply for a New GST Registration with MYGST Refund.

Key differences between VPOB and APOB

Importance of registering an ABOP for your Enterprise

Registering an APOB is crucial and mandatorily important for Indian businesses under the GST to ensure

• Legal Compliance
• Seamless Operations
• Growth

It helps the businesses in maintaining accurate records of taxation, Input Tax Credit or ITC, ensuring smooth movement of goods and services across locations.

This also helps in accessing e-commerce platforms that require state-specific GST registration for inventory storage. 
Could be summarised as under :

• It helps in total compliance with GST laws, avoiding legal issues and penalties.
• Businesses can properly claim ITC on purchases made at your APOBs, helping to lower additional tax liability.
• Helps in the smooth movement of goods and services between PPOBs and APOBs without attracting additional tax or penalties.
• Provides a clear and transparent detail of all business locations for the taxation authorities.
• Enables effective local sales and customer services.

Who Is Required to Register an Additional Place of Business?

Any business that operates from more than one primary location (PPOB) in the same state is required to register an additional place of business.
Businesses with multiple branches, manufacturers whose factory and production unit are separate from the main office, businesses having warehouses and godowns, etc.

Pre-requisites for Adding or Amending an APOB in GST

• Active GST Registration (GSTIN)
• Valid Address Proof (rent agreement, electricity bill, etc.)
• No pending GST returns
• Authorised signatory address.

Step-by-Step Process to Add a Place of Business on the GST Portal

1. Log in to the official GST portal by your username and password.

2. Navigate to Service > Registration option  and then select the amendment of registration core fields.

3.Many tabs for editing will be displayed on the screen. A taxpayer should click on the additional place of business tab.

4.On clicking the additional place of business tab,  click on the “Add New” button and enter the required details. Enter the reason for the amendment and the date of the amendment. Then click on save. 
“Enter the address or PIN code or latitude, longitude (enter the number and thereafter “,”  button (For example: 22.48, 77.89, 22,7) and other alphanumeric value. Based on entering a minimum of 2 characters, auto suggestions will be shown on your screen in the “Enter Address or Latitude, Longitude” search box shown in the right corner of the map.”

5.Click on the verification option

• Select the verification checkbox.
• Select the name of the authorised signatory from the top-down list.
• Enter the location and choose the option for digitally signing the application (either DSC or EVC)

6.After submission of the application, a message will be displayed on the screen stating “Successful Submission”. An acknowledgement will be sent to the registered mobile number and e-mail address.

Documents required for APOB registration under GST:

• Property tax receipt, or a copy of municipal “khata” - for owned private premises
• Rent or lease agreement - for rented/leased premises.
• Consent letter, letter of possession of property - for shared premises.

How to Remove or Delete an Additional Place of Business in GST

• Log in to the GST Portal.
• Go to Services>Registration> Amendment of Registration (Core Fields).
• Navigate to the “Additional Places of Business”
• Locate the ABOP you wish and click on the “Delete” button next to its details.
• Provide a valid reason for removal and submit the amendment application using EVC or DSC.
• Once verified, the changes will be reflected in your GST certificate.

Risks and Penalties for Non-Registering Your APOB

Penalty: The GST department may impose a penalty of Rs. 25,000 each for CGST and SGST and other contraventions, which include failing to declare a place of business.

Loss of Input Tax Credit (ITC): You may not be able to claim ITC for purchases made at unregistered locations.

Business Restrictions: Without a valid GSTIN for all your operational locations, you may face difficulties in interstate supply and may be barred from selling on certain e-commerce platforms.

Damage to Reputation: Non-compliance can harm your business’s credibility with suppliers and customers.

Try our GST Return Tool for Easy GST Reconciliation and Seamless GST Compliance

Why choose MYGST Refund for your APOB Registration Needs?

Registering an Additional Place of Business or APOB under GST is a technical and delicately important fundamental that needs to be done. While managing your business, sales, and customer satisfaction, it may appear to you that is there any organisation that would do this for you, with great care and responsibility. It is here where MYGST Refund comes to your rescue.

Consider MYGST Refund as your GST guide for seamless and efficient registration.

Frequently Asked Questions (FAQs)

Who is not eligible for GST registration?
Businesses under a certain threshold, untaxable or tax-exempt.

How to get proof of business registration?
GST registration certificate, Udyam Registration certificate.

How to register for APOB?
Logging in to the GST Portal> Amendment of Registration

What is apob in GST?
APOB is the Additional Place of Business

What documents are required for APOB in GST?
Business Premises Possession Proof

Can we do multiple businesses with one GST?
Yes!

Penalty for not updating?
Rs. 25,000 for CGST and SGST each + other contraventions.