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

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.