Amazon FC BOM5 (Taloja, Maharashtra): GST / APOB guide for FBA sellers

A GSTIN covers one state only — its first two digits are the state code. BOM5 is in Maharashtra (GST state code 27), so the APOB always goes on a Maharashtra GSTIN.

• Your GSTIN already starts with 27 (you are registered in Maharashtra): add BOM5 as an APOB on it with a Form GST REG-14 core-field amendment. This is the intra-state case.
• Your GSTIN is from another state: BOM5 can not go on it. You first need a GST registration in Maharashtra, then BOM5 goes on that registration as its APOB. Many multi-state sellers use a VPOB— a virtual-office provider's premises, with genuine paperwork (agreement, NOC, utility bill), as the principal place of business in Maharashtra. It is legal and standard, but verification has tightened (physical or biometric checks), so plan for it rather than expecting it to be instant.

Under Section 24 of the CGST Act, GST registration is mandatory from ₹0 turnover for anyone making inter-state taxable supplies. Selling to buyers across India through Amazon is inter-state, so you must register regardless of turnover.

The ₹40 lakh / ₹20 lakh thresholds mostly matter only for a purely intra-state seller, and Notification 34/2023's small-seller e-commerce exemption does not cover inter-state FBA sellers.

Shorthand people mix up: REG-14 is the application (the amendment you file); REG-06 is the certificate (the amended registration you get back).

1. 1Confirm BOM5 holds your stock. An Amazon FBA fulfilment centre where your stock is stored must be declared as an Additional Place of Business (APOB). Check that BOM5 is one of them, and match the address below against the address on Amazon's own documents for BOM5.
2. 2Hold a GSTIN registered in Maharashtra. A GSTIN covers one state only — its first two digits are the state code. BOM5 is in Maharashtra, so the APOB goes on a GSTIN that starts with 27. If you only have a GSTIN in another state, register in Maharashtra first.
3. 3File Form GST REG-14 on the GST portal. On the GST portal, file a core-field amendment using Form GST REG-14 to add the BOM5 address as an Additional Place of Business. REG-14 is the application.
4. 4Upload the supporting documents. Typically an address proof and a consent letter / NOC for the fulfilment-centre premises. The exact document Amazon provides and who issues it is not authoritatively documented, so verify the exact document list with a CA before you file.
5. 5Wait for approval and track the application. Approval is commonly reported as up to about 15 working days (secondary sources — the GST portal itself only says approval follows after the stipulated time).
6. 6Download the amended certificate, Form GST REG-06. Once approved, the amended registration certificate is issued as Form GST REG-06, now listing BOM5 as an Additional Place of Business. REG-06 is the certificate.

Stock in more than one FC? Printable checklist for all 13 FCs.

Typically an address proof and a consent letter / NOC for the fulfilment-centre premises. The exact document Amazon provides and who issues it is not authoritatively documented, so verify the exact document list with a CA before you file.

These are the BOM5details the free APOB tool fills in for you. Match the address against the one on Amazon's own documents for BOM5 before you file.

Add your legal name and GSTIN in the tool and it returns the full plan: the intra- vs inter-state verdict for your GSTIN, the filing steps, the documents to gather and the portal link. Free, no login.

Other covered FCs in Maharashtra: BOM7 (Bhiwandi), PNQ3 (Chakan). One Maharashtra GSTIN can carry all of them as APOBs.

• Gujarat: AMD2
• Haryana: DEL2, DEL5
• Karnataka: BLR4, BLR8
• Punjab: IXC2
• Rajasthan: JPX1
• Tamil Nadu: MAA4
• Telangana: HYD8
• West Bengal: CCU1

Once the paperwork is sorted, see what your settlement actually leaves you with the free Amazon.in settlement profit calculator and plan inbound shipments to BOM5 with the reorder-point calculator.