Same state - amend in REG-14
The new premises is added to the existing GSTIN as an additional place of business.
- Core amendment, needs officer approval
- Ordinarily approved within 15 working days
- No fresh GSTIN required
- No government fee
Additional Place of Business
Add a warehouse or branch to your GST registration.
A warehouse, branch, godown or e-commerce fulfilment centre from which you supply goods has to appear on your GST registration. Adding one in the same state is an amendment in Form REG-14. Adding one in a different state is a fresh registration, not an amendment - and that distinction is where most of the confusion sits.
Qualified CA / CS partnersCore amendments: approval within 15 working daysBest for: E-commerce sellers, multi-warehouse and multi-branch businesses
Starting at
₹2,499 onwards
APOB (REG-14)
E-commerce sellers, multi-warehouse and multi-branch businesses
Form REG-14 amendment
Core vs non-core amendment routing
E-commerce fulfilment centre addresses
Government fee: nil
Timeline
Core amendments: approval within 15 working days
What it is
APOB (REG-14), explained in plain English.
An additional place of business is any premises other than the principal place of business from which you carry on business - a warehouse, godown, branch office, retail outlet or a marketplace fulfilment centre where your stock is held. It is declared on the registration through an amendment in Form GST REG-14. GST registration is state-specific, so the first question is always whether the new premises is in the same state as an existing registration or in a different one.
TL;DR
Same state: amend the existing registration in REG-14. Different state: apply for a fresh GST registration in that state - an amendment cannot cross state lines. Address changes are core amendments, which require officer approval; contact details are non-core and take effect on submission.
Key terms
The vocabulary you'll see on the portal.
Form GST REG-14
The application to amend a GST registration, used to add or remove an additional place of business.
Core amendment
Legal name, principal place of business, additional place of business and promoter or partner details. Requires approval by the proper officer.
Non-core amendment
Most other fields, including contact details. Effective on submission, with no officer approval needed.
Fulfilment centre (FC)
A marketplace warehouse holding your stock. Where your goods are stored there, that address ordinarily has to be declared.
Routes & scenarios
Match the situation to the right fix.
Different state - fresh registration
GST registration is state-specific. A warehouse in another state needs its own registration in that state.
- An amendment cannot add an out-of-state premises
- Separate GSTIN, separate returns
- Stock transfers between them are taxable supplies
- Plan the ITC and pricing consequences first
E-commerce fulfilment centres
Where a marketplace holds your stock in its FC, that address ordinarily has to be declared as an additional place of business in the state concerned.
- Marketplaces commonly ask for proof of declaration
- One FC per state may require a state registration
- Consent letter or the marketplace's address proof
- Undeclared FC stock is a recurring audit issue
The process
APOB (REG-14) - from kickoff to confirmation.
01
Establish same state or different state
This decides whether the work is an amendment or a fresh registration. Getting it wrong wastes weeks.
02
Assemble address proof
Ownership document, rent or lease agreement, or a consent letter with the owner's proof, plus a recent utility bill for the premises.
03
File REG-14
Filed on the portal within the prescribed period of the change, signed with DSC or EVC. Adding a place of business is a core amendment.
04
Approval
The proper officer approves in Form REG-15, ordinarily within 15 working days. Where a notice in REG-03 is issued, we reply in REG-04.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
GSTIN and portal credentials
Ownership document, or rent or lease agreement for the new premises
Consent letter from the owner, where the premises is not owned or leased by you
Recent electricity bill or municipal tax receipt for the premises
Photograph of the premises, where asked
Board resolution or authorisation for the signatory
DSC or EVC of the authorised signatory
APOB (REG-14) FAQ
Common questions, answered by partners.
Still unsure if APOB (REG-14) is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Yes. GST registration is state-specific, so premises in a different state require a fresh registration in that state. An amendment in REG-14 cannot add an out-of-state place of business.
Ready when you are
Let's get your APOB (REG-14) sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.