Pankaj Rawat (GST Practitioner) 05 August 2020
Yes it can be done .
As per Notification 12/2017 CT (R) Transfer of going concern is Exempted.
The business can be transfer from one GSTN to another GSTN , but cannot amend the GSTN for Existing one.
Thus apply new GSTN in Son's name & provide reason for obtaining Registration choose " transfer/Succussion of Business" therein.
& surrender father GSTN & provide reason of surrender " Change in Constitution" thereafter provide the GSTN of Son"s therein.
Note : if any balance is lying in Electronic Credit Ledger can be transfer to Son"s GSTN by filing ITC 02 .
So befor surrender file ITC 02