An Additional Place of Business (APOB) refers to any location where a seller carries out business activities apart from their Principal Place of Business (PPOB). For Amazon sellers, this includes Fulfilment Centres (FBA), Easy Ship pickup hubs, warehouses, and any storage or dispatch locations used to manage inventory or ship orders. Registering these locations under your GST as APOBs is mandatory to remain fully compliant with tax regulations. Without APOB registration, you may face restrictions in shipping, delays in inventory movement, or account-level issues. Proper registration ensures smooth business operations on Amazon, avoids legal complications, and allows uninterrupted order fulfilment through Amazon’s infrastructure.