Sucession of business to Legal heir and GST

Assessee was carrying business's of readymade garments as proprietor for many years. On 27th March 2022, assessee expired. As on the date of his death and as on 31.03.2022, there was closing stock of goods of Worth Rs. 700000 and unutilised input credit available of Rs. 58000/- . He was survived by his widow and minor child one Son and one daughter. As per the advice of tax consultant,  wife has obtained the fresh registration under GST and continued the business. GST number of old proprietor is still not cancelled  and no sale of cl stock is made. Issues: 1.…

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