Letter of Undertaking acceptance confirmed upon online ARN; physical documents not required and post-acceptance eligibility may trigger rejection. An LUT for exports shall be submitted via FORM GST RFD-11 on the common portal and is deemed accepted upon generation of an online acknowledgement bearing an ARN. No physical documents need to be submitted to the jurisdictional office for acceptance. If an exporter later proves ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and treated as 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 acceptance confirmed upon online ARN; physical documents not required and post-acceptance eligibility may trigger rejection.
An LUT for exports shall be submitted via FORM GST RFD-11 on the common portal and is deemed accepted upon generation of an online acknowledgement bearing an ARN. No physical documents need to be submitted to the jurisdictional office for acceptance. If an exporter later proves ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and treated as rejected ab initio.
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