Selling on Amazon FBA from Punjab: GST registration and APOB
Registered in Punjab? Your GSTIN starts with 03. Every Amazon fulfilment centre that stores your stock must be declared as an Additional Place of Business (APOB) on a GSTIN for the state that FC is in. For the Punjab FCs our free APOB tool covers (IXC2), that is your Punjab GSTIN. For FCs in other states, you need a registration there too.
Not tax advice — confirm with a CA. GST rules and portal steps change; the GST portal and your CA make the binding call.
Amazon FCs in Punjab covered by the free APOB tool
Village Sahnewal Khurd, NH-44, Ludhiana, 141120
Addresses are the ones the free APOB tool uses — match them against Amazon's own documents for the FC before filing. Printable checklist for all 13 FCs.
Adding a Punjab FC to your Punjab GSTIN
- Use your Punjab GSTIN (starts with 03). A GSTIN covers one state only. Your Punjab registration is where every Punjab fulfilment centre that holds your stock is declared.
- File Form GST REG-14 for each FC that holds your stock. On the GST portal, file a core-field amendment (Form GST REG-14) adding the FC address — for example IXC2 — as an Additional Place of Business.
- Upload the supporting documents. Typically an address proof and a consent letter / NOC for the fulfilment-centre premises. The exact document Amazon provides and who issues it is not authoritatively documented, so verify the exact document list with a CA before you file.
- Wait for approval. Approval is commonly reported as up to about 15 working days (secondary sources — the GST portal itself only says approval follows after the stipulated time).
- Download the amended certificate, Form GST REG-06. The approved amendment comes back as Form GST REG-06, listing the FC as an Additional Place of Business.
Shorthand people mix up: REG-14 is the application; REG-06 is the certificate.
When Amazon stores your stock outside the state
An FC in another state can not go on your Punjab GSTIN. You need a GST registration in that state first, then the FC is added as the APOB on that registration.
Sellers without an office there often use a VPOB: a virtual-office provider's premises, with genuine paperwork (agreement, NOC, utility bill), as the principal place of business in that state. It is legal and standard for multi-state FBA, but verification has tightened (physical or biometric checks), so it is legitimate, not risk-free or instant.
A newer optional simplified GST registration (from around 1 Nov 2025) offers auto-approval in about 3 working days for low-risk applicants. It is new — confirm your eligibility with a CA.
Turnover thresholds: why inter-state sellers register from ₹0
Under Section 24of the CGST Act, registration is mandatory from ₹0 for anyone making inter-state taxable supplies. Selling across states via Amazon is inter-state, so you must register regardless of turnover. The ₹40 lakh / ₹20 lakh thresholds mostly matter only for a purely intra-state seller, and Notification 34/2023's small-seller e-commerce exemption does not cover inter-state FBA sellers.
Also re-check your SKU tax rates: GST 2.0 rate rationalisation, effective 22 Sep 2025, simplified the slabs to 5% and 18% (the 12% and 28% slabs were removed, with a new 40% rate for sin and luxury goods).
Why sellers stock in more than one state
Amazon.in's Regional Discovery prioritises a listing's visibility toward states where the seller has stock stored, to enable fast local delivery. Sellers report reduced out-of-state visibility without stock or registration in a region; broader multi-state stocking tends to widen visibility. Nobody can promise a specific effect.
Punjab FBA GST: common questions
I am registered in Punjab. Can Amazon store my stock at IXC2 without a new registration?
IXC2 is in Punjab, the same state as your GSTIN (which starts with 03). You add each FC that holds your stock as an Additional Place of Business on that GSTIN with a Form GST REG-14 core-field amendment; the approved certificate is Form GST REG-06. Confirm with a CA.
Can I add an FC in another state to my Punjab GSTIN?
No. A GSTIN covers one state only. For an FC outside Punjab you need a GST registration in that state first, then the FC goes on that registration as its APOB.
How do Punjab sellers register in a state where they have no office?
Many multi-state FBA sellers use a VPOB: a virtual-office provider's premises, backed by genuine paperwork (agreement, NOC, utility bill), used as the principal place of business in that state; the FC is then the APOB. It is legal and standard, but verification has tightened (physical or biometric checks), so it is legitimate, not risk-free or instant.
Is there a turnover threshold before I must register?
Not for inter-state sellers. Under Section 24 of the CGST Act, registration is mandatory from ₹0 for anyone making inter-state taxable supplies, and selling across states via Amazon is inter-state. The ₹40 lakh / ₹20 lakh thresholds mostly matter only for a purely intra-state seller.
Does stocking in more states change how my listings show?
Amazon.in's Regional Discovery prioritises a listing's visibility toward states where the seller has stock stored, to enable fast local delivery. Sellers report reduced out-of-state visibility without stock or registration in a region; broader multi-state stocking tends to widen visibility. There is no guaranteed or quantified effect.
FC guides for other states
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