Adding a Fulfilment Centre to Your GST Registration: The REG-14 Amendment
Amazon will not accept stock into an FC unless that address is on your GST registration. What a REG-14 amendment involves, and the one question that decides everything.
Quick answers. Marketplaces will not accept stock into a fulfilment centre unless that address is on your registration. The form is Form GST REG-14, approved in about fifteen working days, with no government fee. But it is only an amendment if the fulfilment centre is in the same state — if it is in another state, you need a fresh registration. Stock at an undeclared premises is liable to seizure under Section 130.
One question decides the whole thing
Sellers usually arrive at this problem the same way. Amazon or Flipkart has asked for the fulfilment centre address to appear on the GSTIN before it will accept an inbound shipment, and the seller wants to know how to add it.
The answer depends entirely on one thing: is the fulfilment centre in the same state as your existing registration?
If yes, it is an amendment. Form REG-14, fifteen working days, no fee. If no, it is not an amendment at all. It is a fresh registration in that state, with its own GSTIN, its own returns and its own compliance calendar for as long as your stock sits there.
Getting this wrong is why some sellers file a REG-14 three times and cannot understand why the address will not save.
What is an additional place of business?
An additional place of business is any premises, other than the principal place of business, from which a registered person carries on business within the same state, including a warehouse, godown or any other place where goods are stored, as contemplated by Section 2(85) of the Central Goods and Services Tax Act 2017.
Section 25(1) of the CGST Act makes registration state-specific. A single GSTIN covers one state, so every place of business inside that state is added to that GSTIN, and every place of business outside it needs its own.
Key terms explained
- Principal place of business: the primary location declared on your registration, where your books of account are normally kept.
- Core amendment: a change to legal name, principal place of business, additional place of business, or promoter and director details. These require approval by the proper officer.
- Non-core amendment: changes such as bank account, email or mobile number. These are auto-approved on submission.
- Fulfilment centre: a marketplace warehouse holding your stock. You continue to own the goods, which is exactly why the premises must appear on your registration.
Why the marketplace insists
Under Section 35 of the CGST Act read with Rule 56(7) of the CGST Rules, a registered person must keep accounts of stock at each place of business, and goods must be stored at a declared premises.
If your stock sits in an undeclared warehouse, the marketplace is facilitating supply from a location that is not on your registration. Platforms enforce this at onboarding because the exposure is real, not because their compliance team enjoys it.
This is one half of the picture for marketplace sellers. The other half is reading a marketplace settlement correctly, which is where most of the accounting damage happens.
Same state or different state
| Fulfilment centre in your state | Fulfilment centre in another state | |
|---|---|---|
| What you file | Form GST REG-14 amendment | Form GST REG-01, fresh registration |
| Result | Address added to the existing GSTIN | A new GSTIN for that state |
| Timeline | Approximately fifteen working days | Approximately seven working days |
| Government fee | Nil | Nil |
| Ongoing returns | No change | A full return set for the new GSTIN |
| Stock transfer to it | Not a supply | Supply between distinct persons under Section 25(4), IGST applies |
| When to reverse it | Amendment to remove the address | Cancellation, plus GSTR-10 final return |
That last row is worth pausing on. Registering in a second state to use one fulfilment centre commits you to monthly returns in that state, an e-way bill discipline on every stock transfer, and a formal cancellation process when you stop. It is a business decision, not a form-filling decision. If you do decide to go ahead, a fresh registration in the second state is the route, and our note on when GST registration becomes compulsory covers the wider position.
Filing the amendment, step by step
Step 1: Get the exact address from the marketplace. Use the FC code and the full address exactly as the platform publishes it. A mismatch of one line is the most common cause of rejection.
Step 2: Log in to the GST portal. Go to Services, then Registration, then Amendment of Registration Core Fields.
Step 3: Open the Additional Places of Business tab. Enter the number of additional places, then add the new premises.
Step 4: Select the correct nature of possession. For a marketplace fulfilment centre this is normally “Others” or “Shared”, supported by the platform’s storage or service agreement, not “Rented”, because you have no lease.
Step 5: Select the nature of business activity. Warehouse or Depot, and Retail Business where applicable.
Step 6: Upload proof. A consent letter from the FC operator is usually the operative document.
Step 7: Verify and submit. Digital Signature Certificate for companies and LLPs, Electronic Verification Code for others.
Step 8: Track the ARN and respond to any query. Where the officer issues a notice seeking clarification in Form GST REG-03, you have seven working days to reply in Form GST REG-04. Approval comes in Form GST REG-15.
Step 9: Update the marketplace. Once the amended registration certificate is issued, upload it to the seller portal so the platform can release the inbound shipment.
Documents commonly required
- Marketplace storage or fulfilment services agreement showing the FC address
- Consent letter or no objection certificate from the fulfilment centre operator
- Ownership or tenancy document of the FC operator, where the platform provides it
- A recent utility bill for the premises, where available
- Board resolution or authorisation letter for the signatory
- Digital Signature Certificate, for companies and LLPs
Where the platform will not release the operator’s own property documents, the storage agreement plus the platform’s standard GST support letter is usually accepted.
Timelines at a glance
| Stage | Period |
|---|---|
| Application to declare a change | Within fifteen days of the change, Section 28(1) |
| Officer approval, ordinary course | Approximately fifteen working days |
| Notice for clarification | Form GST REG-03 |
| Reply to notice | Seven working days, Form GST REG-04 |
| Approval order | Form GST REG-15 |
| Government fee | Nil |
Mistakes that hold up a shipment
- Filing a REG-14 for an out-of-state FC. The amendment is rejected or the address cannot be saved, and the seller re-files repeatedly. Check the state first.
- Choosing “Rented” as nature of possession. The officer asks for a rent agreement in your name, which does not exist. Use Others or Shared with the storage agreement.
- Retyping the address. A mismatch against the platform’s records causes onboarding to fail even after the GST amendment is approved. Copy the address verbatim, including the FC code.
- Sending stock before approval. Goods sit at a premises not on your registration, exposed to seizure. Wait for REG-15.
- Never removing a closed FC. Your registration lists warehouses you no longer use, which invites questions during any verification. File an amendment to remove it.
Penalties and consequences
Failure to apply for amendment of registration within fifteen days of the change is a contravention of Section 28(1) of the CGST Act 2017.
Section 122(1)(xviii) of the CGST Act imposes a penalty of ₹10,000 or the tax evaded, whichever is higher, on a registered person who fails to maintain books and documents in the manner specified.
Section 35(6) of the CGST Act provides that where a registered person fails to account for goods, the proper officer shall determine the tax payable on the unaccounted goods as if they had been supplied, and recover it under Section 73 or Section 74.
Section 130 of the CGST Act permits confiscation of goods where a person supplies or receives goods in contravention of the Act with intent to evade tax, or fails to account for goods on which tax is payable.
How these provisions interact
Section 25(1) of the CGST Act makes registration state-specific, which is why Section 28 amendment covers a premises inside the state while a premises in another state requires a fresh application under Section 25 entirely.
Section 25(4) treats establishments of the same person in different states as distinct persons, so a stock transfer from your own warehouse in one state to your own fulfilment centre in another is a taxable supply requiring an invoice and an e-way bill.
Section 35 read with Rule 56(7) requires stock records to be maintained at each place of business, and Section 35(6) supplies the consequence when goods at an undeclared location cannot be accounted for.
Key takeaways
- An additional place of business under Section 2(85) of the CGST Act 2017 covers any premises within the same state from which business is carried on, including a warehouse or godown holding your stock.
- A fulfilment centre inside your state of registration is added through a core amendment in Form GST REG-14, which carries no government fee and is ordinarily approved within about fifteen working days.
- A fulfilment centre in a different state cannot be added by amendment, because Section 25(1) makes registration state-specific, so a fresh registration with its own GSTIN and its own returns is required.
- Goods held at a premises not declared on the registration are unaccounted goods, and Section 35(6) allows the officer to tax them as though supplied, with confiscation available under Section 130.
Frequently asked questions
Q: What is an additional place of business in GST?
A: Any premises other than your principal place of business, within the same state, from which you carry on business, including warehouses and godowns where stock is stored.
Q: Do I need to add an Amazon warehouse to my GST?
A: Yes, if your stock is held there. Amazon and Flipkart both require the fulfilment centre address to appear on your registration before accepting inbound shipments.
Q: How long does a REG-14 amendment take?
A: Approximately fifteen working days for the proper officer to approve, longer if a clarification notice in Form GST REG-03 is issued.
Q: Is there a government fee for adding a place of business?
A: No. The amendment carries no government fee. Only professional fees, if you use an adviser, apply.
Q: What is the difference between core and non-core amendment?
A: Core amendments cover legal name, principal and additional places of business, and promoter details, and need officer approval. Non-core amendments such as bank details are auto-approved.
Q: Do I need GST registration in every state where I store stock?
A: Yes. Registration is state-specific under Section 25(1), so stock held in a second state requires a second registration on the same PAN.
Q: What documents are needed to add a godown?
A: The storage or fulfilment agreement, a consent letter from the operator, the operator’s property document where available, a utility bill where available, and your signatory authorisation.
Q: What happens if I store stock at an unregistered address?
A: The goods are unaccounted, and Section 35(6) allows the officer to determine and recover tax as if they had been supplied, with confiscation available under Section 130.
Q: Can I remove a fulfilment centre I no longer use?
A: Yes, through the same core amendment route. Leaving stale addresses on a registration invites questions during verification.
If the shipment is already booked
The timeline on this is fifteen working days and it does not compress, so the sequencing matters more than the paperwork. If the inbound is scheduled and the address is not yet on your certificate, we can add the place of business to your GSTIN and handle any REG-03 clarification while you plan the dispatch. The same care applies to your principal address, and choosing a registered office covers that side.