What is an Additional Place of Business (APOB)?
An Additional Place of Business (APOB) is any business location other than your registered Principal Place of Business (PPOB) where you conduct business activities. This includes warehouses, godowns, branch offices, sales depots, or distribution centers.
Under GST regulations, if you operate from multiple locations within the same state, you must declare all of them under a single GSTIN. However, if you open a branch in a different state, you must apply for a separate GST registration for that state.
Requirements for Adding an APOB
Before applying to add an Additional Place of Business, ensure you meet the following criteria:
- Active GSTIN: You must have a valid and active GST registration.
- Valid Address Proof: You must possess valid documents proving your right to use the new premises.
- Authorized Signatory Access: Ensure access to the registered mobile number and email of the authorized signatory for OTP verification.
- No Pending Returns: It is advisable to have your GST returns up to date to avoid any processing issues.
Process to Add an Additional Place of Business
The process to add an APOB is fully online and involves amending your existing GST registration. Follow these steps:
- Login to GST Portal: Visit the official GST portal and log in with your credentials.
- Navigate to Amendment: Go to Services > Registration > Amendment of Registration (Core Fields).
- Select APOB Tab: Click on the Additional Places of Business tab.
- Add Details: Click on the "Add New" button and enter the details of the new location, including address and contact information.
- Upload Documents: Upload the required supporting documents (Rent Agreement, NOC, etc.).
- Verification: Submit the application using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
- Approval: Once verified by the GST officer, your GST certificate will be updated with the new location.
Documents Required for APOB Registration
The documents required depend on the ownership status of the premises:
For Owned Premises
- Latest Property Tax Receipt or Municipal Khata copy.
- Copy of Electricity Bill.
- Ownership Deed or Sale Deed.
For Rented or Leased Premises
- Valid Rent or Lease Agreement.
- Electricity Bill or Property Tax Receipt of the owner (as supporting proof).
For Shared Premises / Consent-Based
- Consent Letter (NOC): A No Objection Certificate from the owner allowing you to use the premises.
- Owner's Address Proof: Electricity Bill or Municipal Khata copy of the consenter.
