02 June 2018
SIR MY FATHER TAKEN GST NO. FOR MY SHOP BUT MY FATHER EXPIRED DUE TO CANCER & AFTER IT MY MOM WANTS TO TAKE THE PROPRITERSHIP SO I WANT TO ASK CAN I TRANSFER SAME GST NO. IN MY MOM NAME
02 June 2018
You cannot transfer since GST Is PAN based,in GSTIN number PAN Number is father, you have to apply new GSTIN number for Your mother, whatever stock available you can transfer same at the purchase cost to your Mother GSTIN.legal heir needs to get a new registration under GST and transfer the ITC through FORM GST ITC-02 to this new entity.