You can operate a small home-based boutique under your own name as a sole proprietorship.
For tax purposes, you should obtain a National Tax Number (NTN) in your personal name.
If you want to separate personal and business finances, you can register a separate business entity (partnership, or company).
A separate tax identity is required if the business grows or you want formal invoicing and banking.
Registering ensures compliance and allows you to claim business expenses against taxable income.