Amazon FC IXC2 (Ludhiana, Punjab): GST / APOB guide for FBA sellers

A GSTIN covers one state only — its first two digits are the state code. IXC2 is in Punjab (GST state code 03), so the APOB always goes on a Punjab GSTIN.

• Your GSTIN already starts with 03 (you are registered in Punjab): add IXC2 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: IXC2 can not go on it. You first need a GST registration in Punjab, then IXC2 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 Punjab. 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 IXC2 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 IXC2 is one of them, and match the address below against the address on Amazon's own documents for IXC2.
2. 2Hold a GSTIN registered in Punjab. A GSTIN covers one state only — its first two digits are the state code. IXC2 is in Punjab, so the APOB goes on a GSTIN that starts with 03. If you only have a GSTIN in another state, register in Punjab 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 IXC2 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 IXC2 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 IXC2details the free APOB tool fills in for you. Match the address against the one on Amazon's own documents for IXC2 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.

• Gujarat: AMD2
• Haryana: DEL2, DEL5
• Karnataka: BLR4, BLR8
• Maharashtra: BOM5, BOM7, PNQ3
• 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 IXC2 with the reorder-point calculator.