Deemed acceptance of LUT upon ARN generation enables online export compliance; physical submission unnecessary, ineligible LUTs may be rejected. An LUT submitted in FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an ARN is generated; no physical documents are required for acceptance. If an exporter is later found ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.