Guide
VPOB vs APOB: What’s the Difference for GST?
Virtual place of business vs additional place of business explained, with examples for e-commerce sellers.
✓Written by our registration team✓Updated Oct 2026
| VPOB (virtual place of business) | APOB (additional place of business) | |
|---|---|---|
| What it is | A virtual office used as your principal place of business in a state | Any extra location in the same state — branch, godown, warehouse |
| When you need it | To get a new GSTIN in a state where you have no office | To declare more locations on an existing GSTIN |
| Typical example | A Delhi seller registering in Karnataka using a Bengaluru virtual office | Adding the Amazon warehouse in Karnataka to that Karnataka GSTIN |
For e-commerce sellers the two usually go together: a VPOB to obtain the GSTIN, and the marketplace warehouse added as an APOB. See APOB & VPOB for sellers.
FAQ
Frequently asked questions
Can a warehouse be my principal place of business?
Marketplaces generally do not give sellers documents to use their warehouse as a principal place of business, which is why sellers use a virtual office (VPOB) and add the warehouse as an APOB.
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