If a partner in a business dies, you generally don't need a new GST registration. You can usually amend your partnership deed to reflect the change and continue trading with your existing GSTIN. It's advisable to add a new partner promptly, especially if the firm had only two partners, to ensure smooth business continuity.
07 November 2023
Amend the deed and continue the business with same GSTIN. In case the firm had two partners and one is dead then add new partner as soon as possible and earlier.