The sole proprietor of a business died in July 2020. His son wants to take over the assets and liabilities of the business and to continue the business. So he started a new business and registered under GST showing the reason as ‘the death of sole proprietor’. With the consent of heirs he applied before the GST authorities to act as the authorised signatory of his deceased father. He was appointed as the Authorised Signatory by the GST authorities. All the pending returns were filed by the authorised signatory. No Input Tax is balance to reverse to government. There are some Stock-in-hand. He is planning to transfer the Stock, Capital goods, and all the other assets and liabilities to his new business. My question is that whether he is liable to reverse the Input Tax of the Stock and Capital goods to government ? Can he transfer the Stock and Capital goods without paying the Tax ?