If you want to form an ordinary Partnership, there is no need for registration. Individuals can do business without registering the Partnership. So if you want to form a Partnership, go ahead and form a partnership business without the burden of registration the major concerns of people is about proceedings and documentations. People choose to form a simple partnership because they do not want the long legal proceedings and regulations that come along with forming a LLP.

Don’t worry, the complexity is slightly overrated. Formation of Partnership is definitely easier from a regulatory point of view but all the basic procedures – getting a Service Tax / VAT registration, getting a PAN & TAN Card, opening a fresh bank account and getting an IEC still have to be complied with, even if you start as a simple Partnership. And if your income is above the taxable limit, you need to file tax returns irrespective of whether you are a simple Partnership or LLP.