To add an additional place of business in GST, file a core-field amendment in Form GST REG-14 within 15 days of the change; the officer has 15 working days to approve it in REG-15. It works only for locations in the same state as your GSTIN. Amazon and Flipkart will not accept stock into a fulfilment centre until that address is on your registration, and there is no government fee.
An additional place of business (APOB) is any location other than your principal place of business, in the same state, from which you carry on business or store goods. You add it by filing a core-field amendment in Form GST REG-14 within 15 days of the change. The proper officer has 15 working days to approve it in Form GST REG-15; if the officer does nothing, the amendment is deemed approved. There is no government fee.
| Your situation | What to file | Officer approval? | Biometric step? |
|---|---|---|---|
| Warehouse, godown or FC in the same state as your GSTIN | REG-14 core amendment (APOB tab) | Yes, REG-15 within 15 working days | Not part of the REG-14 rule |
| Warehouse or FC in a different state | Fresh registration in REG-01 for that state | Yes, as a new registration | Possible, if the portal flags you for biometric verification |
| Shifting the main office within the state | REG-14 core amendment (PPOB tab) | Yes | Not part of the REG-14 rule |
| Closing a warehouse already on the certificate | REG-14 core amendment to delete the APOB | Yes | Not part of the REG-14 rule |
| Changing only bank details or contact details | REG-14 non-core amendment | No, updates on submission | No |
Sources: Rule 19 of the CGST Rules, 2017 (amendment of registration) and the GST portal’s Aadhaar authentication FAQs. Position checked October 2026.
| Principal place of business (PPOB) | Additional place of business (APOB) | |
|---|---|---|
| What it is | The main location in the state, where books are ordinarily kept | Any other business location in the same state |
| How many | Exactly one per GSTIN | As many as you need, each with its own proof |
| Typical examples | Head office, registered office | Warehouse, branch, godown, Amazon or Flipkart fulfilment centre, job worker’s premises holding your goods |
| Changing it | REG-14 core amendment, officer approval | REG-14 core amendment, officer approval |
| Shown on | Registration certificate (REG-06) | Annexure to the registration certificate |
A seller registered in West Bengal ships from a rented godown in Howrah and enrols in FBA. Amazon assigns two fulfilment centres: one in West Bengal and one in Haryana.
Result: one amendment covering two locations, plus one new state registration. The amendment is the quick part. The second registration brings a separate monthly GST return filing cycle, which is what sellers most often forget to budget for.
Illustrative scenario. Which FCs a marketplace assigns depends on the platform’s own network and your product category.
| Stage | Time limit | Rule |
|---|---|---|
| Change happens (new warehouse starts holding stock) | Day 0 | — |
| File REG-14 | Within 15 days of the change | Rule 19(1) |
| Officer approves in REG-15 or issues a notice in REG-03 | Within 15 working days of the application | Rule 19 |
| Your reply in REG-04 | Within 7 working days of the notice | Rule 19(3) |
| Officer decides after your reply | Within 7 working days of the reply | Rule 19(5) |
| No officer action in either window | Deemed approved to the extent applied for | Rule 19(5) |
If the change you need is to your legal name, principal place of business, or partners and directors rather than a new location, see our GST amendment service. For marketplace sellers who need the books to match the stock in every warehouse, see e-commerce accounting.
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: 15 working days
Timeline: 15 working days
Timeline: 15–25 working days
Government fee — paid by you at actuals
Nil. Form GST REG-14 carries no government charge, and a fresh registration in another state carries no government fee either. The entire cost is our professional fee above. Any provider quoting a "government fee" on a GST amendment is padding the invoice.
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Same state means an amendment under your existing GSTIN. A different state means you cannot amend at all — GST registration is state-wise, so a warehouse in Karnataka cannot go on a West Bengal GSTIN and you need a fresh registration there. We tell you which before you pay for the wrong one.
We check the name chain on your address proof before filing. The most common rejection is a rent agreement in a personal name against a GSTIN in a company name with no NOC bridging the two.
GST portal, Services, Registration, Amendment of Registration Core Fields. Additional Places of Business tab, address, nature of possession, nature of activity, address proof, reason and effective date. Signed with DSC or EVC. Apply within 15 days of the change.
ARN generates on submission. If the officer is not satisfied a notice comes in REG-03 and the reply goes in REG-04 within 7 working days. If the officer does nothing within 15 working days, the amendment is deemed approved.
Approval order issues in Form GST REG-15, and we download and hand over the amended registration certificate.
Tell us your requirement, a CA will call you in 30 minutes.
Is the warehouse in the same state as your GST registration? Same state means an amendment — add the address as an additional place of business under your existing GSTIN. Different state means you cannot amend, because GST registration is state-wise, and you need a fresh registration in that state. Marketplace sellers hit this constantly, because the platform routes your stock to whichever FC its network chooses. Scaling from one FC to four often means four GST registrations, not one amendment.
An Amazon or Flipkart fulfilment centre holding your stock, a warehouse or godown you rent, a branch office or second office in the same state, a third party or job worker's premises storing your goods, a retail outlet, or a coworking space or virtual office used as a secondary location. Section 2(85) covers any place from which business is ordinarily carried on, including a warehouse or godown or any place where goods are stored, or where books of account are maintained.
Amendments under Rule 19 split two ways. Core fields need the proper officer's approval: legal name, principal place of business, additional places of business, and adding or removing partners, directors, karta or trustees. Non-core fields update on submission with no approval, covering most other details including bank particulars. Adding a place of business is core. It goes to an officer.
A rent agreement in a personal name against a GSTIN in a company name, with no NOC bridging the two. Get the name chain right before filing.
A virtual office can be declared as a place of business, and plenty of sellers use one. It also attracts more scrutiny than average, and physical verification is more likely. What holds up: a proper agreement, an NOC from the actual property owner, a utility bill for the real premises, and signage at the location so a verification visit finds something. What does not: a mailbox address with a one-page receipt. We tell you before filing whether your provider's paperwork is likely to survive verification in that state — a more useful answer than filing and finding out.
Stock at an undeclared location is unaccounted stock, and can be treated as such in a survey. Input tax credit on rent, security, utilities and services for that location is exposed. And the marketplace simply will not accept your inventory, which is usually what brings people to this page in the first place.
