Last Updated on July 31, 2026
Businesses rarely think about their GST registration when they open a new branch, take on a seasonal outlet, or shut down a location that never worked out. But GST law expects every one of these moves to be reflected on your registration, through the same core field amendment whether you are a manufacturer adding a second unit or a retailer closing an underperforming store.
This guide walks through how to add or remove an Additional Place of Business under different real business situations, so you know exactly what applies when your own situation comes up.
Quick Summary
An Additional Place of Business (APOB) is any location, other than the Principal Place of Business, where a registered person stores goods or carries on business activities within the same State or Union Territory for which the GST registration is obtained. Adding or removing an APOB is a core amendment that must be filed online through Form GST REG-14 and is subject to approval by the GST authorities.
- Applicable only within the same State or Union Territory as the existing GST registration.
- Covers branches, warehouses, godowns, seasonal business locations, and relocated business premises.
- Changes to an APOB are treated as core amendments and generally require approval from the GST authorities.
- Supporting documents must be submitted for the new or modified business location.
- No government fee is payable for filing an APOB amendment.
Need Help Updating Your GST Registration?
Kanakkupillai’s GST experts can help you add or remove an Additional Place of Business, file Form GST REG-14, and complete your GST registration amendments quickly and accurately.
What is an Additional Place of Business?
An Additional Place of Business is any location, other than your Principal Place of Business, where you carry on business activity, store goods, or provide services, within the same state as your GST registration. This covers branch offices, showrooms, godowns, service centres, and manufacturing units operating under the same GSTIN as your main office. All such locations operate under your existing GSTIN; no separate registration is needed as long as they’re in the same state.
Why This Matters?
Your GST registration is expected to reflect every location tied to your business activity, at all times. Operating from an unlisted location is treated as a compliance gap, and auditors can disallow input tax credit linked to supplies attributed to a place not on your registration.
Read our blog to learn how to apply for GST registration even without business address proof. Discover the accepted documents, eligibility, and step-by-step process to register hassle-free.
Common Business Scenarios That Trigger an APOB Change
- Opening a second retail outlet or showroom in the same city or state
- Setting up a new manufacturing unit or production line within the state
- Taking on a seasonal or pop-up outlet for a festival or sales season
- Relocating your storage godown, or shutting down a branch that is no longer operational
Core Field Amendment: What This Means
Adding or removing an APOB falls under core field amendments on the GST portal, alongside changes like the business name or Principal Place of Business. Unlike non-core fields such as bank details, which update instantly, core field changes are reviewed by the jurisdictional officer before taking effect. This process is governed by Rule 19 of the CGST Rules, 2017.
Documents Required by Scenario
| Scenario | Documents Needed |
| New branch or outlet you own | Property tax receipt, municipal khata copy, or electricity bill |
| New branch or outlet on rent or lease | Valid rent or lease agreement, along with the owner’s ownership proof |
| Seasonal or temporary outlet | Short-term agreement or consent letter, with proof of the premises for that period |
| Relocating an existing location | New premises’ address proof, plus the effective date for closing the old one |
Step-by-Step Process: Adding an APOB
Step 1. Log in and navigate to core field amendment
Go to gst.gov.in, log in with your credentials, and select Services, then Registration, then Amendment of Registration Core Fields.
Step 2. Open the Additional Places of Business tab
Click Add New, and enter the address, nature of possession, and reason for the amendment.
Step 3. Upload documents and submit
Attach the relevant address proof for your scenario, specify the effective date, and submit using DSC or EVC to generate an ARN.
On approval, the officer issues an order in Form GST REG-15, and the amended registration certificate becomes available for download
Step-by-Step Process: Removing an APOB
Step 1. Navigate to the same core field amendment section
Log in, go to Amendment of GST Registration Core Fields, and open the Additional Places of Business tab.
Step 2. Select and delete the entry
Choose the location you want to remove, click Delete, and enter the reason and effective date for the removal.
Step 3. Submit for officer review
Submit the application for jurisdictional officer approval, after which the updated registration certificate reflects the removal.
On approval, the officer issues an order in Form GST REG-15, and the amended registration certificate becomes available for download. Download your GST Registration Certificate in just a few simple steps.
Special Case: Relocating a Business Location
Relocation is effectively two actions filed together. You add the new address as an APOB, and separately remove the old one, with matching effective dates so there is no gap or overlap in your registration record. If the location being relocated was your Principal Place of Business, a different amendment field applies, since PPOB changes are handled separately from APOB changes.
Fees / Cost
There is no government fee for filing Form GST REG-14 to add or remove an Additional Place of Business, regardless of the scenario. Any cost involved is limited to professional fees if you engage a consultant or CA to prepare and file the amendment on your behalf.
Timeline
| Stage | Timeline |
| Filing deadline from date of change | Within 15 days |
| ARN and acknowledgement after submission | Within 15 minutes |
| Officer review and approval | Up to 15 working days |
| Officer’s clarification notice (Form GST REG-03), if any | Issued before the 15-working-day review period lapses |
| Response to officer query (Form GST REG-04) | Within 7 working days of the query |
Compliance Requirements
- File the amendment within 15 days of starting or vacating the location, regardless of the reason
- Keep address proof documents ready and consistent with the details entered on the portal
- For seasonal outlets, plan both the addition and the eventual removal in advance
- The officer may direct physical verification of the new premises before approval, which can extend the review timeline.
Penalty / Consequences
- Legal: Operating from an unlisted location can be treated as misrepresentation under GST law
- Financial: A general penalty under Section 125 of the CGST Act can apply for the omission
- Business: Input tax credit tied to an unregistered location risks being disallowed during audit
- Logistics: E-way bills generated from an unlisted dispatch location can face validation issues or scrutiny during transit checks.
- Compliance: Reconciling returns becomes harder when supplies are attributed to an unlisted address
Common Mistakes
- Assuming a new branch does not need to be added since it uses the same GSTIN as the main office
- Treating a seasonal outlet as too temporary to bother registering
- Filing only the addition during a relocation and forgetting to remove the old address
Benefits of Keeping APOB Records Updated
- Protects input tax credit linked to every operational location
- Keeps your GST registration audit-ready and consistent with actual business activity
- Avoids compliance notices and the administrative burden of retroactive corrections
Practical Scenario
A furniture retailer relocates its storage godown to a larger facility in the same city to accommodate growing inventory. The owner assumes updating the address with the landlord is enough, and continues invoicing without touching the GST registration. Six months later, a routine reconciliation flags that outward supplies are being reported from a facility never added to the registration, and the retailer has to file a belated amendment covering both the new address and the closure of the old one.
Expert Tips / Best Practices
- File the APOB amendment before invoicing from a new location, not after
- For relocations, file the addition and removal together, with matching effective dates
- Review your APOB list periodically and remove locations you have genuinely vacated
APOB Changes by Business Scenario: Comparison Table
| Scenario | Action Needed | Key Consideration |
| New branch or showroom | Add as APOB | Standard address proof based on possession type |
| Seasonal or pop-up outlet | Add, then remove after the season | Plan the removal date in advance |
| Relocating a godown or office | Add new, remove old | Match effective dates to avoid a gap |
| Permanently closing a location | Remove as APOB | Reconcile past filings before removal |
How Can Kanakkupillai Assist You?
Kanakkupillai assists in determining whether an APOB amendment is required, preparing the appropriate address proof for the particular situation, and filling in the Form GST REG-14 correctly within 15 days, whether it is about opening a new branch, a seasonal branch or moving the entire business operation.
Conclusion
An addition or removal of an Additional Place of Business seems to be just another type of paperwork that you should deal with; however, it is all determined by the actual situation: a new branch, a seasonal branch or moving the whole business operation. Considering every change of your business location as an amendment to GST registration will help you maintain your registration up-to-date.
Need to add or remove an additional place of business in your GST registration?
Our GST experts can help you complete the amendment process, prepare the required documents, and update your GST Registration Online quickly and accurately.
FAQs
1. Am I supposed to add an outlet which would run for some months only?
Yes, anywhere that you store or carry out your business operations within the period would qualify to be a place of business. You will only have to delete the POB once the season is over.
2. In case of a change of location, what would happen to the old address which was already used for GST?
The old address will continue to be there indefinitely, hence causing complications during reconciliation or audit. It is recommended that you delete the POB along with adding one.
3. Is there a need to get an officer’s authorisation while adding/removing an APOB?
Yes, because this is a core field amendment; the jurisdictional GST officer will review the application before it becomes active, unlike non-core changes which are made automatically.
4. Can I add a manufacturing unit as an APOB which is located in another state?
No, the APOB can only be added in the same state that contains your GST registration number. If it is located in another state, then you will require a GST registration there
5. What would be the case if the officer fails to respond to my application?
In such a situation where there is no approval or any comments within 15 working days or within 7 working days from the time I send my response to the comment, then the change is considered as having been approved automatically.
6. Is it necessary for me to remove my APOB in case of a temporary closure of the business at that place?
This is not necessary because it is a temporary situation. It is only necessary if the business has been permanently closed down.
