GST Compliance after Death of Proprietor

GSTN should be cancelled in the name of the father, business can be continued only after new GSTIN allotment in daughter's/someone else's name.

Deceased person cannot continue business.

29. Cancellation or suspension of registration.

[1] The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,--

[a] the business has mbeen discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
you have to produce documents stating the daughter as the legal hairs of the deceased and get new GST number in the name of daughter and then you can transfer all stocks and ITC in new firm......consult any CA or Advocate of your area or in this regard