A gst registered dealer (huf entity) whose KARTA died , now my question is his family members son and wife can continue with same get registration or to go for a new registration

Reply—In case of death of Karta of HUF you have to file REG-14 form online to change the name of Karta. A new Karta is required to be appoint and business can be continued, new registration is not required. Since GST registration is PAN specific and HUF has separate PAN number from its Karta, death of Karta will not affect the registration status of Karta unlike in case of death of sole proprietor.

Changes relating to addition or deletion of Partners/Karta/Managing Directors and whole time Director which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification.