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of <h1>New Circular: Exporters Must Submit FORM GST RFD-11 Online; ARN Confirms Acceptance, No Physical Docs Needed.</h1> The circular addresses issues related to the submission of Bonds/Letters of Undertaking (LUT) for exports, specifically the visibility of online submissions to jurisdictional officers. It modifies a previous circular, stating that exporters must submit FORM GST RFD-11 online. An LUT is considered accepted once an Application Reference Number (ARN) is generated, and no physical documents need to be submitted. However, if an exporter is found ineligible under Notification No. 37/2017-Central Tax, their LUT will be rejected from the outset. This clarification aims to assist trade members and related parties.
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