Transfer of proprietorship firm in case of death of proprietor

Yes... normally after the death of the proprietor ,His business will be transferred to his legal heir.

change in shop act license factory act license, change in bank account .
intimation to debtors/creditors about change in proprietor

in gst what treatment should be done...

old gst will be cancelled and new gst certificate will be cancellef

 In the Reason to obtain registration drop-down list, select the reason of liability to obtain registration for your business.

Select Death of Proprietor 

Transferee to furnish details of credit available in Form GST ITC-02

Yes can be Tranfer :

1. Legal Hier has to visit the Jurisdiction officer & Submit the Death Certifcate along with Succession Certificate

2. Legal Hier has to apply for New Registration.

3. once the new Registration approved , Legal Hier can file ITC 02 , For transfer of any Balance from Credit ledger of Deased proprietor

4. legal hier or Authorized signatory has to File application for cancellation by selecting option " Death of Prop" , & provide the GSTN of Transferee.

Refer Notification 60/2018 CT

FULLY AGREE WITH PANKAJJI

What if there is no legal heir? Who does the firm get registered in the name of after the death?

When the proprietor is under composition Tax than why he will file ITC -02?

if the deceased son will continue his business after getting new registration.Tax Treatment of closing Stock under composition of the deceased proprietor.

After death of owner sole proprietorship firm is legal heir who is continuing the firm bound to continue ongoing contracts?