Export on software services

But registered as sole proprietorship, I can always file an individual ITR right? Also I don't understand why a separate PAN is required.

1. You will have to take GST registration. GST will not be applicable on the export of services provided you received the payment in foreign currency within the prescribed time.

2. If you will start as a sole proprietorship firm, then only 1 ITR will be filed. You will have to file the ITR as an individual & will provide the details of the firm in that return only. Secondly, you cannot take the deduction of HRA, however, you can claim a deduction u/s 80GG for the rent paid.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
ACA. Sorav Gupta
(Practicing Chartered Accountant)

Thank you Sorav Gupta. What if the firm is under my own property? Can I use it for IT reduction under 'loss from house property' and avail other tax deduction benefits like 80C? Or I cannot avail any deductions applicable for a salaried taxation?