Letter of Undertaking acceptance: online ARN generation deems LUT accepted, subject to later eligibility rejection. Registered exporters must submit FORM GST RFD-11 on the common portal; an LUT is deemed accepted when an online acknowledgement with an ARN is generated. No physical documents are required for acceptance. If later verification shows the exporter was 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: online ARN generation deems LUT accepted, subject to later eligibility rejection.
Registered exporters must submit FORM GST RFD-11 on the common portal; an LUT is deemed accepted when an online acknowledgement with an ARN is generated. No physical documents are required for acceptance. If later verification shows the exporter was 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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