Vat registration no on death of assesse

Devanshi_Mehta (Student CA Final ) (25 Points)

06 January 2016  
Assessee A (sole trader)is expired .Assesse B (son of A) had become the owner of entire business an shop as per gift deed. 1.Does vat registration no can be transferd to B ? 2 If new vat no is required den what is d process an fees ?