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

AI Summary

Exporting Goods Valid with ARN Instead of LUT Acceptance; CBIC Circular Clarifies No Physical Documents Needed An individual inquired about the validity of exporting goods based on an Application Reference Number (ARN) instead of a Letter of Undertaking (LUT) acceptance letter from the jurisdictional authorities. The responses varied: one stated that the LUT must be accepted by the jurisdictional authority, while another mentioned that exports could proceed based on the ARN. A circular from the Central Board of Indirect Taxes and Customs clarified that an LUT is deemed accepted upon ARN generation, and no physical documents are required. If an exporter is later found ineligible, the LUT will be retroactively rejected.