Article

Additional Place of Business (APOB) in GST: Add Amazon and Flipkart Warehouses

ComplyLocal Free Intermediate India

Written specifically for online sellers, this covers the document gap founders discover only after they are already live, that every Amazon or Flipkart fulfilment centre you ship from has to be declared as an additional place of business or your seller account risks suspension.

  • Marketplace fulfilment centre addresses (from Seller Central or Seller Hub) plus a marketplace authorisation letter are required as APOB proof
  • Generic marketplace document templates are rejected, the authorisation must be specific to your seller account
  • APOB only covers locations within the same state as your existing GSTIN, a new state means a fresh registration, not an amendment
  • Undeclared FC addresses can trigger both GST penalties and marketplace account suspension
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The question it answers

  1. What documents do I need lined up before I start the GST application?

Read with it

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  3. The single most useful thing to print out before you start: a checklist by business constitution so you gather every document... ClearTax Template GST Registration Documents Required: Complete List for 2026 ClearTax
  4. This is the actual GSTN checklist, a one-page table listing every document category, the exact file type and size limit (JPG or... GST Tutorial Portal (GSTN) Report Check-list of Documents Required For GST Registration Goods and Services Tax Network (GSTN)
  5. This is the actual CBIC circular that tells GST officers exactly which documents they are and are not allowed to demand, so it... CBIC, Ministry of Finance, Government of India (via PIB) Report Instruction No. 03/2025-GST: Instructions for processing of applications for GST registration Shrunkhala Kangale, Deputy Secretary, CBIC
  6. The official portal's own reference tool, broken out by taxpayer category (normal taxpayer, non-resident, GST practitioner and... GST Portal (gst.gov.in) Tool GST Document Advisor: Documents Required for New Registration Application Goods and Services Tax Network (GSTN)
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