Your father CA would have been filing father in come tax returns auditing his books of account t 

approach him to get all the information 

3) The legal heirs or representatives can apply for the cancellation of GST registration in case of death of a sole proprietor. In this case, the legal heirs or representatives need to apply for the cancellation of the GST registration by submitting Form GST REG-16.

3) The income from date of death of deceased person to the end of financial year is taxable in the hands of legal representative.

Your father's auditor who regularly prepare balance sheet, trial balance and files income tax returns will be having full details about the business transactions and details.

You can collect the information from the auditor.

About staff strength and administration, you may have a meeting with the team or manager and ascertain the details of the employees and other relevant information pertaining to the company.

You may have to spend time to gather all the information properly before winding up the business.

- As per law with the demise of the sole proprietor of a  business , it comes to an end . 

- Further, in the event of the death of a sole proprietor, legal heirs have the authority to apply for the cancellation of GST registration.

- Further, this application is to be submitted electronically through FORM GST REG-16 on the common online portal 

- Further, if you want to close the said business then send a legal notice to the employees/ head as information for closing the business. 

- However , you can take assistance from the accountant of the said business for getting all the details of business

Give more details about business and if accounts/returns available, pls provide ?

Closing your father's business involves careful financial assessment, legal compliance, and employee management. By taking a structured approach and seeking professional assistance, you can navigate this challenging situation effectively. As the son of the deceased, you may inherit your father's business, but the process of closure involves several steps. The business has outstanding debts and receivables, which need to be addressed before closure. You will need to manage the employees who work for the business, including their termination and any severance obligations.

Assess the Business Financials

 Review Paper Records: Since your father maintained records in paper books, you will need to gather and review these documents to understand:

  - Outstanding debts (liabilities)

  - Money owed to the business (receivables)

  - Inventory and assets

Notify Creditors and Debtors: Inform all parties involved about the closure.

This includes:

- Sending notices to debtors to collect outstanding payments.

- Communicating with creditors regarding any outstanding debts.

- Settling Debts: Prioritize settling debts before distributing any remaining assets.

Employee Termination

Check if there are any contracts or agreements with employees that dictate termination procedures.

Legally, you may need to provide notice to employees about their termination.

Depending on local labor laws, you may be required to provide severance pay or other benefits.

Physical Closure of the Business

Inventory and Assets: Decide how to handle remaining inventory and business assets. Options include:

  - Selling off inventory

  - Liquidating assets

Keep detailed records of all communications, transactions, and decisions made during this process for future reference.

You need to first have the detailed information about the business to official wind up the same 

Dear Client,

In the Present Scenario, your father had owned and ran a small food manufacturing business, but you live in a different country and as a result, were not involved in its day-to-day operations. However, the business was managed using paper-based records, with no electronic documentation. Presently, you wish to close the business and take your mother abroad with you. Herein, firstly, it is necessary that you establish your legal right to manage the business by obtaining a succession certificate or probate if there is a will, as per the Indian Succession Act. After acquiring such a certificate, you may assess the business's assets, debts, and other relevant information, to understand the records your father had maintained. You may also need to communicate with the customers who owe money to your father and where the business owes money to its creditors. In terms of employees, under the Industrial Disputes Act, you may have to terminate their employment, pay the pending salary/wages, and ensure that a physical closure of the business takes place, including clearance of the inventory, machinery, and other assets.

Hope you find this answer beneficial for resolving the dispute.