Sole proprietorship registration question and hire ca?

Hello,

I am from New Delhi, I am selling a Web Hosting Products(Domain Registration, VPS, etc) - world wide..

I am single owner so anyone can tell me process of  Sole Proprietorship Registration?

My earnings is less then 3 to 4 lakh per annum.. so I need to get a VAT?(I think I need VAT if my earnings is more then 5 lakh?)

- Where I need to fill my Monthly Tax Return?(I just need to keep a monthly record then I can fil my TAX retrun in February(Yearly)