Get a VPOB for Amazon in Haryana

What is a VPOB, and why do Amazon FBA sellers in Haryana need one?

A Virtual Place of Business (VPOB) is a commercial address you rent, with a rent agreement and the owner’s consent to back it, so that it can be declared on a GST registration in a state where you otherwise have nothing. Amazon FBA sellers in Haryana need one because GST registration is granted per state, and inventory held at an Amazon warehouse in Gurugram district makes Haryana a state from which you supply goods, even if your business is run from Delhi, ten kilometres away across the border.

Delhi-NCR sellers trip on exactly that border. The GST portal does not use the word VPOB; it asks for a PPOB and, optionally, APOBs, and the state of each address decides which GSTIN it can sit on.

The statute is brief. Section 2(85) of the CGST Act, 2017 defines “place of business” to include a warehouse, a godown or any other place where a taxable person stores goods. Section 22(1) places the duty to register in “the State or Union territory from where he makes a taxable supply”, and Section 25(1) requires a separate application in each such state within 30 days of becoming liable. A Delhi GSTIN, however long held, does nothing for goods Amazon ships out of Farrukhnagar. Haryana’s entry in the GST state code list is 06, the first two digits of every Haryana GSTIN; how a Gurugram registration differs from a Delhi or Noida one is set out in virtual office rules by state.

Why can the Farrukhnagar FC not be the PPOB itself? The premises are leased by Amazon Seller Services Private Limited, and the NOC it gives sellers consents to storage of goods and nothing more, whereas the portal expects the PPOB to be premises you hold under your own agreement or with the owner’s consent in your name. A virtual place of business in Gurugram supplies that, and the FCs then attach to it as APOBs. A Gurugram resident can use their home instead, with the trade-offs in home address for GST registration; a seller in Delhi or Noida cannot, because the home is in the wrong state. The wider case is in what a VPOB is and when you should register one.

Amazon DED3, DEL4 and DEL5: what the codes mean and where they are

Amazon’s Indian FC codes borrow the IATA code of an airport and add a serial: DEL is Indira Gandhi International Airport, so DEL4 and DEL5 were named for Delhi even though both are in Haryana. When the DEL series ran on, Amazon opened further Delhi-region families, and DED3 is in Gurugram district despite DED being Dehradun’s airport code. The serial is generally read as the order of opening rather than a size rank. Searches for “Amazon warehouse Delhi” and “Amazon warehouse Gurgaon” nearly always land on one of the Haryana sites below — and the state on the address, not the code, is what decides which GSTIN it can go on.

Where is Amazon DED3?

DED3 is Amazon’s FBA fulfilment centre at Block J2, Farukh Nagar, Gurugram district, PIN 122506, in the park documents also name Shail Embassy Logistics Park. Farrukhnagar is the warehousing belt west of Gurugram city, about 25 km from Cyber City along the Pataudi road. DED3 is one of the receive centres for Amazon’s Inventory Placement programme (IXD) as well as a regular FC. Stock here needs a Haryana GSTIN with DED3 filed as an APOB.

Where is Amazon DEL4?

DEL4 is Amazon’s FBA fulfilment centre on the Jamalpur to Panchgaon road at Kharkari, in the Farrukhnagar block of Gurugram district, PIN 122503, on the road that links Pataudi to the NH-48 industrial belt. Its NOC gives the address as a run of khasra numbers of Village Jamalpur rather than a street. Amazon opened it in September 2017 as its 41st Indian FC, with 2.5 lakh sq ft and 1.2 million cubic feet of storage. The phrase “DEL4 Amazon Seller Service Private Limited (ASSPL)”, searched 300 times a month, is the lessee’s name on that NOC.

Where is Amazon DEL5?

DEL5 is at Binola, on NH-48 (the old NH-8) beside Starex School, near Manesar in Gurugram district, PIN 122413; the NOC describes the plot by its rectangle and killa numbers. It is the FBA fulfilment centre a Delhi seller reaches first on the Jaipur highway, about 20 km past IMT Manesar, and the “Amazon DEL 5 Bilaspur” searches refer to the Bilaspur Chowk turn-off nearby. Storage here needs a Haryana GSTIN with DEL5 as an APOB.

Which Amazon selling models need a Haryana GSTIN?

The obligation follows the goods, not the customer: a Haryana GSTIN is required when Amazon holds your inventory inside Haryana, and not when you deliver to Gurugram or Faridabad buyers from stock in another state. Amazon.in describes four fulfilment routes; Section 22 treats them as follows.

The Delhi-NCR case is the instructive one. A seller registered in Delhi does not need Haryana until a shipment plan routes cartons to DED3 or DEL5; at that point Section 22 attaches to Haryana and a Gurugram PPOB is the cheapest way to satisfy it. The reverse also holds: a Gurugram trader with a 06 GSTIN adds DED3 by REG-14 alone, and still needs a separate Delhi registration before anything goes to a Delhi site. When to consider Fulfilment by Amazon sets FBA against Easy Ship on fees, speed and control.

Do you need GST to sell on Amazon from Haryana?

Yes, for any taxable product, and Amazon enforces it before the law does: no taxable listing goes live on Amazon.in until a GSTIN is on the account. Section 24(ix) of the CGST Act, 2017 makes registration compulsory, without any turnover threshold, for a person who supplies goods through an e-commerce operator required to collect tax at source under Section 52; Amazon.in is such an operator, and since 10 July 2024 it has collected TCS at 0.5% under Notification 15/2024-Central Tax, credited to your electronic cash ledger through its GSTR-8.

The one carve-out does not help an FBA seller. Notification 34/2023-Central Tax, in force from 1 October 2023, lifts Section 24(ix) for a supplier of goods who stays under the Section 22 threshold, sells within a single state and takes an enrolment number on the portal. A Panipat home-textile seller delivering only to Haryana buyers from a Panipat address could rely on it. Stock at DED3 is sold to Mumbai and Bengaluru, which is inter-state supply, and Amazon’s onboarding wants the GSTIN before the first listing anyway. Amazon’s GST FAQ for sellers states the same rule from Amazon’s side: shipping out of a state needs that state’s GSTIN.

If everything you list is GST-exempt, printed books for instance, Amazon accepts a PAN in place of the GSTIN, and the first taxable SKU restores the requirement. Thresholds, forms and fees are in our GST registration in India guide.

How to get a Haryana GSTIN on a virtual office address: step by step

The Haryana GSTIN comes from Form GST REG-01 filed on the GST portal with the Gurugram virtual office address as the Principal Place of Business; a low-risk applicant who authenticates with Aadhaar receives it in 3 working days, and a flagged applicant adds a GST Suvidha Kendra visit.

1. Get the address documents in hand.

   myHQ issues the rent agreement in your legal name, the owner’s no-objection certificate and the latest electricity bill for the Gurugram premises within 72 hours of KYC; Rule 8 and CBIC Instruction 03/2025-GST treat these as the proof for a rented PPOB. Address proof for GST registration and NOC for GST registration show what the officer reads in each.

2. Open the portal and complete Part A.

   On gst.gov.in go to Services, Registration, New Registration: state Haryana, legal name exactly as on PAN, PAN, and the primary authorised signatory’s mobile and email. Two OTPs, each valid for 10 minutes, generate a Temporary Reference Number (TRN), which lapses after 15 days together with anything saved under it; what a TRN is explains the number.

3. Fill Part B tab by tab.

   Return with the TRN and complete Business Details (constitution, district Gurugram, date liability arose, reason “supply through e-commerce operator” for a pure FBA seller), Promoters, Authorised Signatory, Principal Place of Business, Additional Places of Business, Goods and Services (top five HSN codes), Aadhaar Authentication and Verification.

4. Enter the Gurugram address as the PPOB.

   Type it as the rent agreement writes it, select “Rented” as the nature of possession, and upload the rent agreement with the owner’s electricity bill (the lessor’s proof of ownership) and the NOC, PDF or JPEG at 1 MB each. Tick “Have Additional Places of Business” if Amazon’s NOCs for the Haryana FCs are already downloaded.

5. Complete Aadhaar authentication, or the biometric visit.

   Authenticate for the primary signatory and one promoter. Rule 9A, inserted by Notification 18/2025-Central Tax from 1 November 2025, grants low-risk applications within 3 working days. Biometric Aadhaar authentication under Rule 8(4A) has applied nationwide since July 2024; a flagged applicant books a GST Suvidha Kendra slot in Gurugram for fingerprints, a photograph and an original-document check, as described in biometric authentication in GST registration.

6. Submit and track the ARN.

   Submit with DSC (compulsory for a company or LLP), e-Sign or EVC. The Application Reference Number is issued in about 15 minutes; how to check GST application status with the TRN shows where to watch it. Without Rule 9A, Rule 9(1) gives the officer 7 working days, or 30 days if physical verification of the premises is ordered under Rule 25.

7. Reply to a query within the window.

   A Form GST REG-03 notice allows 7 working days to respond in Form GST REG-04 with the clarification or document sought; no reply means rejection in Form GST REG-05. The GST clarification guide covers the response and GST registration rejected the fresh application.

8. Download the certificate.

   Form GST REG-06 is under Services, User Services, View/Download Certificates: the Gurugram address as PPOB and a 15-digit GSTIN beginning 06. Furnish bank account details within 30 days of grant, as the GSTN advisory of 20 November 2025 requires; company bank account verification covers the current account Amazon pays into.

Haryana registrations are processed by two parallel administrations, the central CGST Gurugram commissionerate and the state’s Excise and Taxation Department, and an application is allotted to one of them. A visit under Rule 25 can be ordered before or after grant; it goes to the myHQ partner space, which holds your agreement and NOC and receives the officer, and the signage add-on puts your business name on the board for the officer’s photographs and REG-30 report. What happens on the day is in GST physical verification with a virtual office.

How to add the Amazon FC as an APOB: step by step

Filing DED3, DEL4 or DEL5 as an Additional Place of Business is a core-field amendment to the Haryana GSTIN in Form GST REG-14 with Amazon’s documents attached, which Rule 19 of the CGST Rules gives the officer 15 working days to decide. The order of work is Seller Central, the GST portal, then Seller Central again, and all the Haryana FCs can share one amendment.

1. Download Amazon’s documents.

   In Seller Central go to Settings, Account Info, Manage under Your Services, then Add FC; on the Register FCs tab pick each Haryana FC and download its Business Services Agreement and no-objection certificate. Amazon’s FBA page says the chosen FCs must be added as APOBs.

2. Open the amendment.

   Log in to the Haryana GSTIN on gst.gov.in and go to Services, Registration, Amendment of Registration Core Fields. On the Additional Places of Business tab enter the number of places you are adding and click Add New for each.

3. Enter each FC as its NOC writes it.

   Block and park name for DED3; khasra numbers for DEL4; rectangle and killa numbers for DEL5; PIN 122506, 122503 or 122413. Tick “Warehouse/Depot” as the nature of business activity. For nature of possession select “Consent” and upload the NOC with the Business Services Agreement as the second document, or “Others” if the Gurugram range asks; PDF or JPEG up to 1 MB, two files per place.

4. State the reason and submit.

   Give the reason (“addition of place of business, Amazon fulfilment centre”) and the date of change, then submit with DSC or EVC. An ARN issues and Form GST REG-14 is deemed filed. Rule 19(1) expects the amendment within 15 days of the change, so file before the first inbound, not after it.

5. Wait for approval.

   Rule 19 gives the officer 15 working days, after which the amendment is deemed approved; the approval issues in Form GST REG-15 and the refreshed Form GST REG-06 lists the Haryana FCs under additional places of business. A REG-03 here nearly always means a khasra or killa number that does not match the NOC.

6. Register the GSTIN in Seller Central.

   At Settings, Tax Settings, Manage GST Details, Add GST Number, enter the Haryana GSTIN and upload the REG-06 PDF. Amazon checks it against the GST network in about 3 business days. Set the Gurugram address as the default ship-from for this GSTIN, because the ship-from state and the GSTIN state must match; a Delhi ship-from on a Haryana GSTIN is the commonest NCR mistake.

7. Enable the FCs and inbound.

   In the FBA registration workflow upload the amended REG-06 showing the Haryana FCs as APOBs. Once Amazon enables them, Send to Amazon accepts a shipment plan to DED3, DEL4 or DEL5 from the Gurugram ship-from address.

Where Amazon’s NOCs are already downloaded, the FCs can go on the Additional Places of Business tab of REG-01 and the certificate issues with them on it. The generic procedure is in how to add an additional place of business in GST, the marketplace variant in how to register an e-commerce FC as APOB, and a change of the PPOB itself in how to change GST address. If Amazon’s IXD programme routes your consolidated shipment through DED3 as a receive centre, the same APOB entry covers it; the programme is described in our Amazon IXD programme post.

Documents checklist for Haryana Amazon sellers

The file draws on three parties: myHQ for the address, you for the entity, Amazon for each FC. Uploads are PDF or JPEG within the portal’s 1 MB limit per file.

A proprietor signing in their own name skips the board resolution; the thresholds for sole traders are in GST for freelancers. Whether the property owner’s NOC or a myHQ-issued one is the right document is answered in owner NOC vs virtual office NOC, and the consent wording Gurugram officers accept is in consent letter for GST registration.

Timelines and costs in Haryana

From ordering the address to a live inbound at a Haryana FC, allow three to five weeks with Aadhaar authentication and a clean file, and up to eight weeks if a query, a biometric slot or a site visit is added.

Why Haryana GST applications and APOB additions get rejected

In Haryana the typical failure is a document query rather than a failed inspection: three address documents that disagree, or an FC entered with the wrong revenue numbers. On Amazon’s side the block is almost always a Delhi and Haryana mix-up. The eight causes below, each with its fix, cover nearly every case.

1. Address strings differ between rent agreement, NOC and electricity bill. Fix: use the myHQ set, issued as one package for one address, and type the PPOB into REG-01 exactly as the agreement reads, unit and floor included.
2. Electricity bill older than two months, or in a name unrelated to the lessor. Fix: ask myHQ for the current bill before filing; the owner’s bill is the ownership proof the portal expects behind rented premises.
3. NOC not signed by the property owner or silent on GST registration. Fix: the NOC must name your entity, the address and the purpose; the wording officers challenge is shown in GST notice during registration.
4. Legal name on the agreement differs from PAN. Fix: redraw the agreement in the PAN name before submission; a trade name belongs in the trade name field.
5. Biometric slot not attended. Fix: if the portal routes you to a GST Suvidha Kendra under Rule 8(4A), book and attend with original PAN and Aadhaar; until then no ARN is generated.
6. Physical verification finds no trace of the business. Fix: tell myHQ a visit is possible so the Gurugram partner space has your file ready, and take the signage add-on for the name board.
7. FC address on REG-14 differs from Amazon’s NOC by a khasra or killa number, or names the wrong park. Fix: copy each string from its NOC; for DED3 keep “Block J2”, for DEL5 keep “Adjacent to Starex School”.
8. A Delhi FC filed on the Haryana GSTIN, or a Delhi ship-from address set for it. Fix: a site in Delhi belongs to a separate Delhi registration; set the Gurugram address as the default ship-from for the Haryana GSTIN before creating a shipment plan.

If a registration has been cancelled over an address problem, GST registration cancelled due to address issues explains revocation. Keeping goods at an FC that is not on your certificate breaches Rule 19(1); the exposure is the general penalty under Section 125 of the CGST Act, up to Rs 25,000, with the same again under the Haryana Goods and Services Tax Act, 2017, and Section 126 requiring restraint for minor, rectifiable breaches.

How myHQ helps Amazon sellers in Haryana

myHQ provides the Gurugram PPOB and the paperwork both filings depend on: the rent agreement, the owner’s NOC and the electricity bill, in your legal name within 72 hours of KYC. The network covers 25 or more cities and 10,000 or more clients, and GST, ROC and bank filings on those documents carry a 100% acceptance guarantee with a 30-day money-back.

Add-ons match what an NCR seller needs: APOB support for a REG-14 carrying several Haryana FCs, CA assistance for REG-01 and the amendment, Tatkal when a Great Indian Festival inbound is days away, and signage for the site visit if one is ordered.