Changes in proprietor

Stock tray from existing GSTIN to New GSTIN.

You cannot transfer ITC directly, one thing you can do is sell all the balance stock from husband to wife, then wife can take ITC easily. Now, cancel husband's registration, as now you remain with Nil stock & ITC so husband's registration will be easily cancelled.

You are required to file itc 02 form for transfer..

is it necessary to take CA certificate for ITC Transfer

Yes, it is necessary to take CA Certificate for ITC transfer, but I would not recommend transfer ITC through ITC-02 because such issue is not sale of business, however this depends on more information & exact transaction, but according to me it'll not constitute sale and I would suggest you to go with the solution I provided, as it'll be hassle free.

I'll appreciate other opinions also and please correct me if I'm wrong.

Thanks to all...For your response