After that, you know the process of how to get a VPOB (virtual place of business), now let’s understand the term “APOB” and its benefits for e-commerce sellers.
Meaning
The term APOB means An Additional Place of Business. It refers to any business location that is separate from the principal place of business specified in the GST registration certificate. This can include branch offices, warehouses, factories, or any other site where business activities are conducted.
For example, if a company headquartered in Mumbai also operates a warehouse in Pune and a factory in Chennai, these locations would be considered APOBs.

Is it mandatory to have an APOB for E-commerce sellers?
No, it’s not mandatory to have an APOB but, if you have an additional place of business, then it becomes essential to get it registered on the GST Registration portal along with your principal place of business. E-commerce sellers and brands must acquire distinct registrations for each Additional Place of Business (APOB). The registration certificate will list both the principal place of business and the APOBs.
As every VPOB requires separate registration, it becomes costly and time-consuming to take a physical place on rent, as it will require the proper research of location, expenditure on setting it up, etc. So, the concept of a Virtual Business Address arises, which provides an address so that your business can work smoothly.
With the help of a Virtual Office Address, you can get your APOB GSTIN, claim your input credit, and many other benefits. For getting a legit and prime location for your APOB, InstaSpaces can guide you. Their experienced consultants and CRM (Customer Relationship Manager) help you to get your desired APOB within your concerned state.
Failing to register an APOB under GST can lead to penalties and legal issues. Therefore, it is crucial to register each APOB individually and comply with the GST regulations for APOBs.
How is APOB beneficial for e-commerce sellers?
Benefits of APOB Registration for E-commerce Sellers:-
GST Adherence: GST laws mandate that all e-commerce sellers register their APOBs. Non-compliance can lead to penalties and legal issues.
Diversify Reach: With APOB registration, sellers can use fulfillment centers (FCs) to process orders more quickly, reaching a broader customer base.
Tax Advantages: APOB registration allows sellers to claim input tax credits on sold goods, providing potential tax benefits.
Simplified Inventory Management: Registering an APOB makes managing inventory across diversified locations easier.
Let’s discuss some questions regarding APOB for a clear shot.
Ques – Can e-commerce sellers claim an Input Tax Credit (ITC) for the goods or services utilized at my Additional Place of Business (APOB)?
Ans – Certainly, you are entitled to claim an Input Tax Credit (ITC) for goods or services utilized at your Additional Place of Business (APOB), provided they are used for business purposes. It’s crucial to maintain distinct records for each business location, including APOBs, to ensure accurate ITC claims.
Ques – Is it possible to update my APOB registration under GST?
Ans – Modifications to APOB registrations under GST can be made through the GST portal by submitting an application, enabling additions, deletions, or alterations to existing APOBs.
Conclusion
An Additional Place of Business (APOB) refers to any establishment beyond the main location listed in the GST registration certificate. Businesses with APOBs need separate registrations for each one and must maintain distinct records for each site.
So, in this blog, we have discussed APOB in detail and have understood how it is beneficial for e-commerce sellers and brands that deal in e-commerce or B2C.
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