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of <h1>Online Submission of Export LUTs Under GST Now Auto-Accepted with ARN; No Physical Docs Needed.</h1> The circular addresses issues with the online submission of Letters of Undertaking (LUTs) for exports under GST. It clarifies that LUTs submitted via FORM GST RFD-11 on the common portal are automatically accepted once an Application Reference Number (ARN) is generated, eliminating the need for physical document submission. If an exporter is found ineligible for an LUT, the acceptance is void from the start. This modifies an earlier circular and urges relevant authorities to issue trade notices to disseminate this information. Any implementation difficulties should be reported to the Board.
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