Death of proprietor

It is advisable to surrender all the registrations with CE, VAT etc. in the name of deceased person, and restart the same business may be in same name by his son/heir. No need to register under old regime, if GST implemented during the time.

"so can u tell me the way to register under GST without surrendering under the old regime."

Who will sign on behalf of deceased person!!! Will it not be agaist law???

Authority even issued by living person is invalid after its death!!!

how to transfer the existiing stock of propreitor to his legal heir?

Any WILL? or by way of family settlement........

If there is no will, how to transfer the closing stock on which credited is already utilized to the legal heir of the deceased.... Suppose if sole trader died of natural cause and his spouse is alive how to transfer closing stock as on death of sole trader?

Is it considered sale or transfer as the spouse obtains a new GSTIN and liable to do business on the new GSTIN ?

If Husband (proprietor of firm A) died who was registered under GST and his Wife (proprietor of Firm B)  who is also registered under GST wants to merge firm A with With B. so What is the procedure to be followed for following:-

1. Surrender of GST Registration of Husband.

2. The merger of Firm A with Firm B.

Please answer me in detail.