Stock Transfer (Dealer Dead)

Yes GST will arise

No..... In term of Notification 12/2017 CT (r) : Services by way of Transfer of going concern as independent or part thereof is Exempted in GST.

As per Section 22(3) any business is transferred on account of succession or otherwise to another person as going concern the Transferee is liable to obtain Registration from the date of transfer.

So ask son to obtain the registration & while Registration process under reason for registration Select " Death of proprietor" .

File application for cancellation of Registration of Father (Transferor) & select reason for cancellation " death of proprietor" thereafter it will ask for GSTN to whom the business is to be transfer or who is going run the business , provide the Son's (Transferee) GSTN therein.

For more details in this regard kindly refer the Circular 96/15/2019 GST

The simplest way, Convert to the normal scheme & raise an invoice with the pending stocks.

Yes agree with pankaj ji

No , gst won't come
when business transfer , permanently then

no gst on transfer

No GST will arise