How to file return as executor of a deceased person

Mr. X has expired on 9th December,2017. He was into construction line & the project is going to end in next 6months. Can the business be transfered to Executor (Status AOP)???

Ans: Depends upon tender agreement; provided it allows.

If yes is there a need to apply for New PAN?

Ans:  Depends upon the constitution of executor/s

If yes, can we use the name of Mr. X on PAN Card?

Ans: No

Is there a need to update the new PAN details on GST Site?

Ans.: Mostly new registration will be required.