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    <title>Report of the Joint Committee on Business Processes for GST on Registration Processes in GST Regime</title>
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    <description>The report prescribes a PAN based, State wise online registration regime via a centralized GST Common Portal issuing a 15 digit GSTIN, mandatory identity verification, and standardized documentary requirements; mandates registration on crossing prescribed turnover thresholds or for inter state and reverse charge suppliers while permitting voluntary registration and a compounding scheme for smaller taxpayers; defines procedural timelines for portal validation, three common working day authority responses with deemed approvals, query/response windows, and mechanisms for migration of existing registrants, suspension, cancellation, amendment, and post registration risk profiling; it also provides for Facilitation Centres and Tax Return Preparers, Input Service Distributor continuity, and a compliance rating/blacklisting system to regulate input tax credit eligibility.</description>
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