Get a VPOB for Amazon in Karnataka

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

A VPOB is a Virtual Place of Business: a rented commercial address, with a rent agreement and the owner’s consent behind it, that you declare on a GST registration in a state where you do not run an office. Amazon FBA sellers in Karnataka need one because GST registration is granted state by state, and stock sitting in an Amazon warehouse in Karnataka makes Karnataka a state in which you carry on business.

Three terms carry the whole process, and the GST portal uses two of them as field names.

The law behind this is short. Section 2(85) of the CGST Act, 2017 defines “place of business” to include a warehouse, godown or any other place where a taxable person stores goods. Section 22(1) makes a supplier liable to register “in the State or Union territory from where he makes a taxable supply”, and Section 25(1) requires a separate application in every such state, so a Delhi or Maharashtra GSTIN does nothing for goods dispatched from Bengaluru. Karnataka’s GST state code is 29, and it forms the first two digits of every Karnataka GSTIN; the full list is in our GST state code list.

Amazon BLR4, BLR5 and BLR7: what the codes mean and where they are

Amazon names its fulfilment centres with the three-letter code of the nearest major airport followed by a number, so every Bengaluru site begins with BLR, the IATA code for Kempegowda International Airport. The number is widely read as the sequence in which sites were commissioned rather than a size ranking. For a Karnataka seller three codes matter, and all three are FBA fulfilment centres that go on one Karnataka GSTIN as APOBs.

Where is Amazon BLR7?

BLR7 is at RKV Developers, Survey Nos. 524/2, 525/3 and 526/3, Thattanahalli and Madivala Village, Anekal Taluk, Bengaluru 562107, south of the city off the Hosur Road side of NH 44 via Chandapura. Amazon’s own no-objection certificate for the site, issued to sellers for APOB filings, names Amazon Seller Services Private Limited as licensee of these premises in the Attibele sub-division. It is an FBA fulfilment centre. One third-party list places BLR7 at Budihalli, Nelamangala; the NOC says Anekal, so confirm in Seller Central before filing the Karnataka amendment with BLR7 as APOB.

Where is Amazon BLR4?

BLR4 is at Plot no. 12/P2 (IT Sector), Hitech Defence and Aerospace Park, Devanahalli, Bengaluru 562149, on a KIADB plot in the aerospace cluster beside Kempegowda International Airport, approached from the city on Bellary Road (NH 44). Sellers searching “blr4 fc” or “amazon blr4 location” are looking for this site. Each Bengaluru fulfilment centre is a separate APOB entry on one Karnataka GSTIN, with its own Amazon NOC.

Where is Amazon BLR5?

BLR5 is at No. 38 and 39, Soukya Road, Kacharakanahalli, Hoskote Taluk, Bengaluru Rural 560067, east of the city. It is an FBA fulfilment centre in the Hoskote to Whitefield logistics corridor off NH 75 (Old Madras Road), a few plots from Flipkart’s Hoskote warehouse, and the closest of the three to Whitefield and KR Puram. Inventory here needs a Karnataka GSTIN with BLR5 added as an APOB.

Which Amazon selling models need a Karnataka GSTIN?

Only the models that put your goods inside a Karnataka warehouse trigger a Karnataka GSTIN; shipping to Karnataka customers from another state does not. Amazon.in offers four fulfilment routes, and the table applies Section 22 to each.

Two consequences follow. An Easy Ship seller in Delhi who wants Prime tags in the south has to move to FBA and register in Karnataka first. An FBA seller already registered in Karnataka needs no second GSTIN for a second Bengaluru FC, only a second APOB entry. Our when to consider Fulfilment by Amazon post weighs the models on cost and control.

Do you need GST to sell on Amazon from Karnataka?

Yes for any taxable product: Amazon seller GST registration is a condition of listing, and Amazon will not let a taxable listing go live without a GSTIN. Section 24(ix) of the CGST Act, 2017 makes registration compulsory, with no turnover threshold, for anyone supplying goods through an e-commerce operator that must collect tax at source under Section 52. Amazon.in is such an operator and, since 10 July 2024, deducts TCS at 0.5% under Notification 15/2024-Central Tax, recovered through GSTR-8 credits in your electronic cash ledger.

There is one relaxation. Notification 34/2023-Central Tax, effective 1 October 2023, waives Section 24(ix) for a supplier of goods who stays under the Section 22 threshold, makes no inter-state supply, sells within a single state and obtains an enrolment number on the GST portal. It helps a Karnataka seller shipping only to Karnataka buyers from a Karnataka address; it does not help an FBA seller, because storing stock at a Bengaluru fulfilment centre and selling to Chennai is inter-state by definition, and because Amazon’s onboarding asks for the GSTIN before you list. Amazon’s GST FAQ for sellers also states that a registration in one state cannot be used to ship goods out of another.

The exempt-category exception is real but narrow. If every product you list is GST-exempt, for example books, Amazon collects your PAN instead of a GSTIN. One taxable SKU and the requirement returns. The general rules, thresholds and forms are in our GST registration in India guide.

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

The Karnataka GSTIN is obtained by filing Form GST REG-01 on the GST portal with the Bangalore virtual office address as the Principal Place of Business, and it takes 3 working days with Aadhaar authentication for a low-risk applicant.

1. Get the address documents first.

   myHQ issues the rent agreement in your legal name, the owner’s no-objection certificate and the latest electricity bill within 72 hours of KYC; Rule 8 and CBIC Instruction 03/2025-GST treat these as the proof for rented premises. See address proof for GST registration and NOC for GST registration for what officers check first.

2. Open the portal and complete Part A.

   On gst.gov.in go to Services, Registration, New Registration: legal name exactly as on PAN, PAN, mobile and email of the primary authorised signatory. Two OTPs, each valid 10 minutes, generate a Temporary Reference Number (TRN). The TRN and everything saved under it are purged after 15 days.

3. Fill Part B tab by tab.

   Log in with the TRN and work through Business Details (constitution, district, date liability arose, reason for registration), Promoter/Partners, Authorised Signatory, Principal Place of Business, Additional Places of Business and Goods and Services (top five HSN codes) to Aadhaar Authentication and Verification.

4. Enter the Bangalore address as the PPOB.

   Type it exactly as written on the rent agreement, select “Rented” as the nature of possession, and upload the rent agreement with the owner’s electricity bill (proof of the lessor’s ownership) and the NOC, PDF or JPEG, 1 MB each. Tick “Have Additional Places of Business” if the Amazon FC goes in the same filing.

5. Complete Aadhaar authentication.

   Finish the OTP for the primary signatory and one promoter. Under Rule 9A, inserted by Notification 18/2025-Central Tax from 1 November 2025, low-risk applications are granted electronically within 3 working days; skipping Aadhaar routes you to document verification or a photo visit to a GST Suvidha Kendra, explained in biometric authentication in GST registration.

6. Submit and track the ARN.

   Submit with DSC, e-Sign or EVC. The Application Reference Number arrives within about 15 minutes; track it under Services, Registration, Track Application Status. Without Rule 9A, Rule 9(1) gives the officer 7 working days, extended to 30 days when physical verification of the premises is ordered under Rule 25.

7. Answer any query.

   If the officer issues Form GST REG-03, reply in Form GST REG-04 within 7 working days with clearer scans or the missing document; silence leads to rejection in Form GST REG-05. Our GST clarification guide and GST registration rejected cover the reply and the reapplication.

8. Download the certificate.

   Form GST REG-06 appears under Services, User Services, View/Download Certificates, with the Bangalore address as PPOB and the 15-digit GSTIN beginning 29. Furnish bank account details within 30 days of grant (GSTN advisory of 20 November 2025); the bank account verification guide covers the current account.

Karnataka officers use Rule 25 physical verification of a new PPOB, before or after grant, more often than most states. The visit is to the myHQ partner space, which holds your agreement and NOC and receives the officer; the signage add-on puts your business name on the board. How the visit works is in GST physical verification with a virtual office.

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

Adding BLR4, BLR5 or BLR7 as an Additional Place of Business is a core-field amendment to your Karnataka GSTIN, filed in Form GST REG-14 with Amazon’s documents attached, and the officer has 15 working days to approve it under Rule 19. The sequence runs Seller Central, then the GST portal, then Seller Central again.

1. Collect Amazon’s documents.

   In Seller Central go to Settings, Account Info, Manage under Your Services, then Add FC; on the Register FCs tab pick the Karnataka site and download the Business Services Agreement and the no-objection certificate for that FC. Amazon’s FBA guidance says you must add your chosen Amazon fulfilment centres as Additional Place of Business.

2. Open the amendment.

   On gst.gov.in log in to the Karnataka GSTIN and go to Services, Registration, Amendment of Registration Core Fields. Select the Additional Places of Business tab, enter the number of places to add, and click Add New.

3. Enter the FC exactly as Amazon writes it.

   Building, plot, survey numbers, village, taluk, district, PIN 562149, 560067 or 562107. Tick “Warehouse/Depot” as the nature of business activity. For nature of possession select “Consent” and upload Amazon’s NOC, with the Business Services Agreement as the second document, or “Others”. PDF or JPEG up to 1 MB, two documents per place.

4. State the reason and submit.

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

5. Wait for approval.

   Rule 19 gives the officer 15 working days; if nothing happens in that window the amendment is deemed approved, and an approval issues in Form GST REG-15. Download the updated Form GST REG-06: the FC now appears under additional places of business. If a REG-03 query comes instead, the usual cause is an address string that differs from Amazon’s NOC by a word.

6. Register the GSTIN in Seller Central.

   Go to Settings, Tax Settings, Manage GST Details, Add GST Number; enter the Karnataka GSTIN and upload the REG-06 PDF. Amazon checks it against the GST network in about 3 business days. Set the Bangalore address as the default ship-from address for that GSTIN; Amazon’s rule is that the ship-from state and the GSTIN state must match.

7. Enable the FC and inbound.

   Back in the FBA registration workflow, upload the updated REG-06 showing the FC as APOB. Once Amazon enables the Karnataka FC for your account, Send to Amazon will accept a shipment plan to BLR4, BLR5 or BLR7 from the Karnataka ship-from address, and your first cartons can move.

If you already hold Amazon’s NOC, add the FC on the Additional Places of Business tab of REG-01 and the certificate issues with the FC on it. The generic procedure is in how to add an additional place of business in GST and the marketplace variant in how to register an e-commerce FC as APOB; moving the PPOB itself is covered in how to change GST address.

Documents checklist for Karnataka Amazon sellers

Three parties supply the paperwork: myHQ for the address, you for the entity, Amazon for the FC. Everything is uploaded as PDF or JPEG within the portal’s 1 MB limit per file.

Timelines and costs in Karnataka

From ordering the address to a live FBA inbound, plan for three to five weeks with Aadhaar authentication and a clean file, and up to eight weeks if the officer orders a site visit and a query.

Why Karnataka GST applications and APOB additions get rejected

Most Karnataka rejections trace to a mismatch between three documents, and most Amazon-side blocks trace to a GSTIN that does not yet show the FC. The eight causes below account for nearly all of them, each with its fix.

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.
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 a 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.
4. Legal name on the agreement differs from PAN. Fix: the agreement is redrawn in the PAN name before submission; a trade name goes in the trade name field, not the legal name field.
5. Physical verification finds no trace of the business. Fix: tell myHQ a visit is likely so the partner space has your file ready, and take the signage add-on for the name board.
6. Amazon FC address on REG-14 differs from Amazon’s NOC by a word or a survey number. Fix: copy the address from the NOC, including the RKV Developers and Hitech Defence and Aerospace Park descriptors.
7. GSTIN added in Seller Central before the FC appears on REG-06. Fix: wait for the updated certificate, then upload it in the FBA registration workflow; Amazon will not enable the FC on an older certificate.
8. Ship-from address in a different state from the GSTIN. Fix: set the Bangalore address as the default ship-from for the Karnataka 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. The penalty exposure for storing goods at an FC that is not on your certificate is the general penalty under Section 125 of the CGST Act, up to Rs 25,000 plus the same under the Karnataka act, tempered by Section 126 for minor breaches.

How myHQ helps Amazon sellers in Karnataka

myHQ supplies the Bangalore PPOB and the paperwork the Karnataka application and the Amazon APOB filing depend on. Across 25 or more cities and 10,000 or more clients, the documents for a virtual office address, the rent agreement, the owner’s NOC and the electricity bill, are issued within 72 hours of KYC, in your legal name, and GST, ROC and bank filings on them carry a 100% acceptance guarantee with a 30-day money-back.

Add-ons cover what an FBA seller typically needs: APOB support for the Amazon FC filing, CA assistance for REG-01 and REG-14, Tatkal for a sale-event deadline, and signage for the physical verification visit.