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<h1>Joint Committee Evaluates GST Processes: Registration, Returns, and Refunds Reviewed and Report Finalized with Key Recommendations</h1> A Joint Committee was established by the Empowered Committee of State Finance Ministers to evaluate the business processes for GST, focusing on registration, returns, and refund processes. Formed in April 2014, the committee included government officials and was tasked with reviewing existing VAT practices and the proposed IGST Model. A Sub-Committee on GST Refund Processes was created in November 2014, which submitted its findings in January 2015. The Joint Committee reviewed these recommendations, finalized the report by February 2015, and incorporated further changes following discussions in July 2015.