Deemed acceptance of LUT: online ARN generation validates LUT, subject to rejection if exporter ineligible. An LUT submitted on the common portal in FORM GST RFD-11 is deemed accepted upon generation of an online acknowledgement bearing an ARN; no physical documents need be submitted. If it is later found 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.