Letter of Undertaking acceptance: online ARN generation deems LUT accepted, subject to later eligibility verification. Exporters shall submit FORM GST RFD-11 on the common portal to furnish an LUT; an LUT is deemed accepted upon online generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. Acceptance is subject to subsequent verification, and if an exporter is later found ineligible to furnish an LUT instead of a bond, the LUT may be rejected and treated as rejected ab initio.
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Provisions expressly mentioned in the judgment/order text.
Letter of Undertaking acceptance: online ARN generation deems LUT accepted, subject to later eligibility verification.
Exporters shall submit FORM GST RFD-11 on the common portal to furnish an LUT; an LUT is deemed accepted upon online generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. Acceptance is subject to subsequent verification, and if an exporter is later found ineligible to furnish an LUT instead of a bond, the LUT may be rejected and treated as rejected ab initio.
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