Deemed acceptance of LUT upon ARN: online submission via FORM GST RFD 11 allows LUT without physical documents, subject to rejection. Exporters must submit the Letter of Undertaking via the common portal by filing FORM GST RFD-11; a LUT shall be deemed accepted upon generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. If an accepted LUT-holder is later found ineligible under the applicable notification, 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.
Deemed acceptance of LUT upon ARN: online submission via FORM GST RFD 11 allows LUT without physical documents, subject to rejection.
Exporters must submit the Letter of Undertaking via the common portal by filing FORM GST RFD-11; a LUT shall be deemed accepted upon generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. If an accepted LUT-holder is later found ineligible under the applicable notification, the LUT may be rejected and will be treated as rejected ab initio.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
