Joining and reporting date...can it be on the same day for new joinees ?

Can reporting date to HR and joining date in appointment and joining letter be same for new joinees ?

Sorry, it is not clear how you have distinguished ' joining date' and 'reporting date' of the appointee.
If the appointment orders specify a particular date on or before which the selected candidate should join and the candidate joins on anyday before the final date, he should have been considered to have joined pursuant to the appointment orders.
So my point is that there is no difference between the joining date and reporting date.

The reporting date is the joining date. The day/date the name of new joiner's is enrolled in the registers of the establishment should be appointment/ joining date.
Suppose one offered to join the establishment on or before 1.04.2021. It so happen many times some join prior to the date and in many cases some join after the schedule date owing to different situation/problems. Therefore, the date of joining is same on which date one name is enrolled.

Reporting date & joining date are the same; it is nothing but 'reporting date for joining'
In the job offer letter, it could be seen that "you are requested to report to our Plant/Office (as applicable) on --- date at 9 AM, for joining".