You have the hard part done already. Most "gunsmiths" are just parts changers.
You will need a business license from your locality, and an 07 FFL(manufacturer). "Regular" business hours are also a requirement last I checked.
Once established, you can upgrade, pay your SOT, and build the fun stuff.
Record keeping is critical. Dotting all your "i's" and crossing all your "t's".
I have looked into it several times over the years, for the same reasons as you. A neighborhood class 3 dealer wanted me to do his smithing as he had seen the work I did for myself. The intrusion of the BATFE, and the fear of a book keeping error kept me from it.
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