An Additional Place of Business (APOB) means a business location other than the principal place of business declared in your GST registration. The site might be a branch office, warehouse, factory, or any other type of business facility. All these locations have to be compulsorily registered and declared under GST.
All businesses must register at their principal place and any APOBs with GST. This includes all necessary configurations for new locations that are later added. All APOB will be recorded in your GST certificate, thereby ensuring compliance.
It is basically the Main Place of Business and Additional Places Of Business (APOB) in India for which a supplier would be assigned his registration. On the basis of compliance, all these multiple APOBs have to be included in your GST certificate. The business will have to maintain records for each of the places, and GST returns to be separately filed.
Transactions will be recorded independently at each APOB, and GST will be levied for the location of that APOB only. Kitten registration and record-keeping are important to prevent problems.
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