Vat registration no on death of assesse

Assessee A (sole trader)is expired .Assesse B (son of A) had become the owner of entire business an shop as per gift deed. 1.Does vat registration no can be transferd to B ? 2 If new vat no is required den what is d process an fees ?
Replies (2)
It is a transfer of ownership and hence requires amendment for change of name of proprietor.
thank u @ ajit Sir but wat if he works under same name since A s business is continued by B. And they have father son relation. Does it need vat registration again ??

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