First we need to understand what is PPOB (principal place of business) and APOB (additional place of business) for GST registration
PPOB (Principal Place of Business)
As per GST authorities in India, Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept.
For example: Your owned/rented office OR Shared Office space rented from InstaSpaces
There can be just one PPOB for a business in that state.
APOB (Additional Place of business)
Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.
How to add multiple APOB to a GST registration in any state.
Amazon / Flip-kart’s Warehouses in each state
There can be numerous ABOP for a business in one state, for example 4 Amazon Warehouse and 3 Flip-kart warehouses can be listed as ABOP during GST Registration for one business in that state.
As per new GST Regime in India, every business needs to have GST registration in each of the states where the business has operations or sales. And lot of businesses work across multiple states, as their business is spread across the country.
But every business doesn’t require a full-fledged owned/rented office space in every state, as they might be a services company or their nature of business doesn’t require the same.
Therefore they should not be incurring such a huge fixed expense on renting or maintaining an office in all those states.
Therefore this PPOB can be obtained at shared physical offices run by professional business centers and co-working spaces.
All the GST Authority compliance’s required like maintaining of books of accounts and signage is catered to these professional business centers.
Further, all the documents required for GST Registration as per GST Authority are provided to the business by the space owner.
The documents provided to successfully complete PPOB and APOB are:
1) 12 month Rent Agreement
2) NOC (No Objection Certificate
3) Electricity Bill
With these documents, any business can smoothly register with GST registration in that particular state.
Further, this address provided will be used as PPOB (Principal Place Of Business in the state).
And any number of APOB can be added to this PPOB for GST registration in that state, mentioning all the addresses/warehouses from where the business will be carried out.
For getting a PPOB through Virtual Office in any of 29 Indian States, you can avail the services of InstaSpaces.
The cost of Virtual office Address is RS. 1000/ per month
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