Partnership to sole proprietorship

patnership pan surrender to tax or not 

afterall u r filling ur own return (induvisible)

so all the assets and liability trf to a/c 

check cg is apply or not 

actully there is no provision for cancellation of firm on gst site.Once it will active i will apply for cancellation..

but now assessee want to transfer all business from partnership to proprietorship.

what steps shold we take with accounting purpose..thanks