Acceptance of Letter of Undertaking: online submission generates deemed acceptance on ARN; ineligible LUTs may be rejected ab initio. An LUT filed by an exporter via FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an Application Reference Number (ARN) is generated online. 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 place of a bond, the LUT may be rejected and will be 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.
Acceptance of Letter of Undertaking: online submission generates deemed acceptance on ARN; ineligible LUTs may be rejected ab initio.
An LUT filed by an exporter via FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an Application Reference Number (ARN) is generated online. 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 place of a bond, the LUT may be rejected and will be treated as rejected ab initio.
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