Death of propritor

Start Partnership Firm with Partnership deed. Once received PAN card of Partnership firm, apply for GST in name of Partnership Firm. While applying registration, do mention GSTIN of Father's business. Once you get GST no of Partnership firm, you will have to fill ITC-02 from Father's GSTN portal. Through ITC-02 you can transfer ITC available in Father's GSTN to new Partnership Firm GSTN.