Death of sole Proprietor

As per section 18(3) you can transfer the ITC

first you have to file REG 16- MENTION IN FORM“death of sole proprietor”

and while filling REG 01 " the reason to obtain registration as “death of the
proprietor”. - for successor

AS per MY Information NO gst is payable on stock due to schedule- 2 is now become just for clarification of goods/service ( gst on closing stock is covered by schedule 2) so it's now irrelevant to lavy tax
any TAX , PENALTY,INTEREST HAVE TO BE PAID BY SUCCESSOR.

Take a new registration for Son's name. After that transfer the Business (father's) as per GST rules...

Son will have to get succession certificate to get the control of firm. It takes maximum 6 months if there is no dispute amongst legal heirs. Other ways are risky as per law.