What is Additional place of business (warehouses / FCs)?

Principal and additional places of business

Every GST registration has one principal place of business: the main address in that state where the business keeps its books and runs its affairs. Every other premises in the same state where the business keeps goods, supplies or receives goods or services, or keeps records, is an additional place of business, and must be listed on the same registration.

Registration is state by state. A place of business in another state cannot be added to your existing registration: it needs a registration in that state.

Why marketplace sellers need it

When you send stock to a marketplace fulfilment centre (FC), you still own it. The FC is a place where your goods are kept and from where your sales are made, so it is your place of business for GST, even though the marketplace runs it.

• An FC in a state where you are already registered is added to that registration as an additional place of business.
• An FC in a new state needs a new GST registration there, usually with the FC's address as a place of business.

The marketplace normally checks this before allowing stock into an FC.

How to add one

Adding a place of business is an amendment to a core field of the registration, filed in Form GST REG-14 on the GST portal with proof of the premises. For an FC, the marketplace usually provides an address and supporting documents. The amendment takes effect once the officer approves it, so file it well before stock is due to arrive.

The registration certificate must be displayed at each place of business, and books of account for the goods kept there must be maintained, which for an FC usually means the marketplace's inventory reports for it.

If it is not declared

Goods kept at a place not on your registration, or moved without proper documents, can be detained, and tax and penalties can be demanded. Officers may also treat stock found there as not accounted for.

Proposals in October 2026

At its 57th meeting on 8 October 2026, the GST Council recommended a simpler route for small sellers selling goods through e-commerce operators in states where they have no premises of their own: declaring the operator's warehouse as their place of business, with registration granted by the system, subject to conditions. This is a recommendation, not law, until the rules are amended and notified.