export under LUT

[Raghunandhaanan rvi]

Sir,

LUT submission online for FY 2018-19 successfully completed and got ARN

Can we export based on ARN in lieu of LUT acceptance letter from DC/AC GST?

Customs insist LUT acceptance letter from DC/AC in writing and not willing to

allow exports based on ARN

Kindly advice

Raghu nandhaanan

[KASTURI SETHI]

LUT must be accepted by the Jurisdictional A.C./ DC before export.

[SHIVKUMAR SHARMA]

Please refer Issue ID 113546.

[YAGAY and SUN]

On the basis of ARN you can export out of country.

[YAGAY and SUN]

LUT shall be deemed to be accepted on Generation of ARN, No Documents required to be physically submitted to Jurisdictional Office: CBIC

In a recent circular issued by the Central Board of Indirect Taxes and Customs (CBIC), the board made clarifications on issues related to the furnishing of Bond / Letter of Undertaking ( LUT ) for exports. The circular clarified that a Letter of Undertaking (LUT) shall be deemed to be accepted as soon as an acknowledgement bearing the Application Reference Number, is generated online. It further clarified that no documents are required to be physically submitted to the jurisdictional office for acceptance of LUT. The Circular also stated that if an exporter’s LUT has been accepted and later if it was discovered that the exporter was ineligible to furnish a LUT in place of a bond, then the LUT will be liable for rejection and such LUT shall be deemed to have been rejected from the very beginning.

The Circular was issued upon receiving various queries from the field formations and exporters regarding a technical glitch that the LUTs submitted via online in FORM GST RFD-11 on the common portal were not visible to the jurisdictional officers of the Central Board of Indirect Taxes and Customs (CBIC) and of a few states.

[Kishan Barai]

Yea, ARN will work

AI Summary

Deemed acceptance of LUT allows exports based on ARN, per circular; later ineligibility may void the LUT retrospectively.
A Letter of Undertaking (LUT) filed online is deemed accepted when an Application Reference Number (ARN) is generated; no physical documents need be submitted and exporters may export based on the ARN. If later the exporter is found ineligible to furnish LUT instead of a bond, the LUT may be rejected and treated as void ab initio. The circular clarifies this rule despite prior technical visibility issues to jurisdictional officers.