1. You have to first get sanction for change of use under S. 416 from Kolkata Municipal Corporation.
2. Then you have to contact Kolkata Metropolitan Police Licensing Unit as per Kolkatta Police Act for grant of License to run change of use residential building now into Guest House purposes.
3. You have to take Fire clearance from Kolkata Fire Department.
4. You have to seek Health Trade License from Civic Agency.
5. If you want to register Guest House for tourist purposes then as per Guidelines issued in 2009 from Department of Tourism you need to register the same from local Offices of Govt. of India, Ministry of Tourism.
6. You also need to Register Name and Style of Guest House with Service Tax authorities.
7. You need to keep handy; Land Ownership proof / Property Papers of premises / Sale Deed/Lease Deed/Allotment Deed etc.- Rent Agreement / NOC of Landlord, if tenant. - Blue Print of the Site & Building plan.
Suggest to contact Finance head of any well established local Guest House and contract him the work for seeking license for running Guest House which is less time consuming instead of running around from one department to another as a well established Guest House ought to have done it is pre-assumption and if off the records such professional help sough I have seen they help out unofficialy on mention of reasonable professional fees basis.