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Sole Proprietorships

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What is a Sole Proprietorship?

A Sole Proprietorship is the simplest and most common form of business structure in India. It is owned, controlled, and operated by a single individual. This business type is ideal for small businesses, freelancers, and traders who want to start their venture with minimal regulatory compliance.

Features

  • Single Ownership: Owned and operated by a single person.
  • Ease of Formation: It is easy and inexpensive to set up.
  • Minimal Regulatory Compliance: Minimal legal formalities.
  • No Separate Legal Entity: The proprietor and the business are considered the same in the eyes of the law.

Benefits

  • Easy to Start: Not much complicated registering involved.
  • Full Control: All decisions and matters are under full control of the owner.
  • Low Cost of Setup: Low registration fees and documentation.
  • Less Compliance: Less regulatory burden than other forms of business.
  • Quick Decision Making: No need to consult others for business decisions.

Registration Process

  • Choose a Business Name: Select a unique name for your business.
  • Obtain PAN and Aadhar: Ensure the proprietor has valid PAN and Aadhar cards.
  • Open a Bank Account: Use the proprietor's name to open a current account for business purposes.
  • Register for GST: GST registration is mandatory if you expect an annual turnover of more than Rs. 40 Lakhs (Rs. 20 Lakhs in the case of special category states).
  • Shop and Establishment License: This license may be necessary for companies that have a physical location, depending on the state.
  • Udyam Registration: For small or micro businesses, MSME registration provides numerous benefits, including easier loans and subsidies.

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