Adding a marketplace warehouse as an additional place of business
If your stock will sit in an Amazon or Flipkart warehouse in your own State, add that warehouse to your GSTIN as an additional place of business by filing FORM GST REG-14 within 15 days. A warehouse in another State cannot go on your home GSTIN. It needs a registration in that State first, and is added there.
- Under the CGST Act, a place of business includes a warehouse where you store goods, even one run by a marketplace.
- Rule 19 asks you to file REG-14 within 15 days of a change in your registration details.
- From 1 November 2026, the rewritten rule 19 sends only principal place changes to an officer. Other changes, including additional places, are made on submission and online validation.
- Amazon's FBA page, as on 13 Nov 2026, says you must register its fulfilment centre as your additional place of business.
- Rule 18 asks you to display your registration certificate and GSTIN at every additional place of business.
In this guide
Why does a marketplace warehouse count as your place of business?
You may never visit the building. But the CGST Act defines a place of business to include a warehouse, a godown or any other place where a taxable person stores goods. Your stock is there, and orders are shipped from there in your name. So in tax terms, you do business from that address.
Marketplaces need it on record for a simple reason. Invoices for orders shipped from that centre carry your GSTIN and that address. If the address is not on your registration, the invoice and your certificate do not match. Amazon's FBA page says plainly that you will need to register its fulfilment centre as your additional place of business with the tax authorities. Flipkart's fulfilment programmes work the same way in practice.
Which case are you in?
| Where the warehouse is | What you file | Where to read more |
|---|---|---|
| Same State as your GSTIN | REG-14 amendment adding it as an additional place of business | This article |
| Another State where you already hold a GSTIN | REG-14 on that State's GSTIN | This article, then stock transfer rules |
| Another State where you have no GSTIN | A new registration in REG-01, or the rule 14B option with the marketplace warehouse as principal place | FBA warehouse registration in another State |
Why can you not just add the other State's address to your home GSTIN? Because GST registration is State by State. Each GSTIN covers places in one State only.
What documents do you need?
The warehouse is neither owned nor rented by you, so it falls under the consent category of possession. The registration form, as amended by notification 05/2026-Central Tax, asks for these where the premises are consent based:
- A consent letter from the owner of the premises.
- Any one document of the person giving consent: latest property tax receipt, municipal khata copy, property identification copy or latest electricity bill.
Ask the marketplace's seller support for the warehouse's exact address and these documents. Sellers report that marketplaces provide them for this purpose, but check what your seller panel offers, as those pages need a login and we could not read them.
How to add the warehouse: step by step
- Get the full address of the fulfilment centre from your seller panel, exactly as the marketplace writes it, with PIN code.
- Log in on gst.gov.in and open the registration amendment option under Services, then Registration.
- Go to the Additional Places of Business tab and add a new place.
- Enter the address. Choose consent as the nature of possession and warehouse or depot as the nature of business activity.
- Upload the consent letter and the supporting document. Enter the date the change happened and the reason.
- Verify with your DSC or EVC and submit. Note the ARN.
- Once the amended certificate is available on the portal, download it and share it with the marketplace if it asks.
Under the rule 19 that applies from 1 November 2026, only a change of principal place of business is examined by an officer. A change to other particulars stands amended once you submit and the portal's online checks pass. The portal screens may still show the older flow for a while, so keep your ARN until the new address shows on your certificate.
A worked example
Sana sells bags from Bengaluru on a Karnataka GSTIN. Amazon approves her for FBA on 3 March and assigns a fulfilment centre near Bengaluru. Her deadline for REG-14 is 18 March, 15 days from the change. She files on 6 March, before she ships any stock.
A month later, Flipkart wants her stock in a Tamil Nadu centre. She has no GSTIN there, so REG-14 on her Karnataka GSTIN cannot help. She needs a Tamil Nadu registration first. After that, every consignment she sends from Bengaluru to Tamil Nadu is a stock transfer between two of her GSTINs. On Rs 1,50,000 of stock at an illustrative 5% rate, her Karnataka GSTIN raises an invoice with Rs 7,500 IGST, and her Tamil Nadu GSTIN takes that as credit. Our article on stock transfers to marketplace warehouses walks through it.
The mistakes that cause trouble
The first is sending stock before the address is on the registration. Orders then ship from a place your certificate does not show. The second is typing the address in your own words. Use the marketplace's exact wording, so invoices, e-way bills and your certificate match.
The third is forgetting the other side. When a marketplace closes a centre or moves your stock out, remove that address with another REG-14. Your certificate should show where your goods really are, no more and no less.
Should you do this yourself? Adding one address in your own State is a short form that most sellers can manage. A new registration in another State is more work, with Aadhaar authentication and an officer's verification, and is worth handing to someone who files these often.
Sources
- CGST Act, section 2(85): place of business (checked 13 Nov 2026)
- Notification 05/2026-Central Tax: rule 14B, rewritten rule 19 and REG-01 documents (copy of the gazette text) (checked 13 Nov 2026)
- CGST Rules, rule 18: display at every place of business (checked 13 Nov 2026)
- CGST Act, section 35: accounts at each place of business (checked 13 Nov 2026)
- Amazon FBA FAQ (checked 13 Nov 2026)
How AprilTax can help
When a marketplace warehouse in another State means you need a new GSTIN there, a Tax Expert at AprilTax can file the registration for you online for Rs 1,499. Start your GST registration here, and keep stock moving once the GSTIN is in place.
Frequently asked questions
Do I need to add the Amazon fulfilment centre to my GST registration?
What is the time limit to add an additional place of business?
Can I add a warehouse in another State to my existing GSTIN?
What documents are needed to add a marketplace warehouse?
Does an officer approve the addition of an additional place?
Do I need to display my GSTIN at the Amazon or Flipkart warehouse?
What happens if I sell from a warehouse that is not on my registration?
Do I need to remove the warehouse when I stop using it?
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