Letter of Undertaking deemed acceptance on ARN generation; online submission replaces physical documents, subject to ineligibility rejection. Registered exporters shall submit FORM GST RFD-11 on the common portal; an LUT is deemed to be accepted when an online acknowledgement with an Application Reference Number (ARN) is generated. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and shall be deemed rejected ab initio.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Letter of Undertaking deemed acceptance on ARN generation; online submission replaces physical documents, subject to ineligibility rejection.
Registered exporters shall submit FORM GST RFD-11 on the common portal; an LUT is deemed to be accepted when an online acknowledgement with an Application Reference Number (ARN) is generated. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and shall be deemed rejected ab initio.
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