Deemed acceptance of LUTs: online submission generates acknowledgment; acceptance may be voided if exporter is ineligible. Online submission of an LUT via FORM GST RFD-11 generates an acknowledgement with an ARN and the LUT is deemed to be accepted; no physical documents need be submitted. If it is later found that the exporter was ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.