Acknowledgement for LUT under GST

[Pradeep Kumar]

Dear Sir,

We have filed LUT online for the year 2018-19 on 04.04.18.

Now we want to take print out of Acknowledgement, how this is possible.

Please help

[YAGAY andSUN]

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

Circular No. 40/14/2018-GST dtd. 06-04-2018

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.

 

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[Alkesh Jani]

Sir, After logging into the common portal, please navigate to “Services” and then to “User Service” on scroll you will find “view my submitted LUTs” click there you will be taken to “My Application” there scroll down and select “Letter of Undertaking” under Application type. From view you can download it and take print out. Hope this may help you.

Thanks

[Pradeep Kumar]

Sir,

If we follow the above, we can get the filed LUT application only.

We require Acknowledgement for LUT (online)

[YAGAY andSUN]

Your ARN is your acknowledgment.

[SALIM NADAF]

Your ARN No. is your LUT No. and mention in your export invoice

[YAGAY andSUN]

We endorse the view of Mr. Salim.

[Pradeep Kumar]

Dear Sirs,

As per Circular 40/14/2018 dt 06.04.18, it is stated that "an acknowledgement" will be generated (online) with ARN and that is the proof of acceptance of LUT. But when we submitted our application , we have not received such acknowledgement but email confirmation only received. We are not able to print any such said acknowledgment from our portal. Now, Land customs authority at Nepal border is asking for the acknowledgement to pass the consignment to Nepal. They have shown one acknowledgement submitted by another Tax payer. E mail confirmation for LUT is not acceptable by the Land Customs.

How we can convince the authorities at Border?

[SANJEEV JADHAV]

Dear Sir, Please go as per below :

1) Login the GST Portal with your user ID & PW.

2) Click on Services.

3. After click on Services, further click on User Services.

4. Click on View my submitted LUT's.

5. After that you will get My Application Page. Their you can select Application Type - Letter of Undertaking.

6. Put date Range of current year. (01.04.2018 to Currrent date)

7. Click on ARN / RFN. You will get their Letter of Undertaking.

Hope you will understand above.

[YAGAY andSUN]

Nicely Explained.

[trilok taragi]

Can someone form you guys provide the answer of question asked by Pradeep kumar ji?

Acknowledgement of LUT is required at the border, all of the above are telling about form RFD-011 not about the acknowledgement of LUT.

How to get the acknowledgement of LUT which includes ARN number? please do not tell about application form filled for applying LUT as that is acceptable at border by customs.

[YAGAY andSUN]

Please check the procedure as stated above, you will find the ARN in My Applications. Further, there is no such acknowledgement as you people are asking for. You may write to GSTN in this regard if you are facing such issues at border.

[SANJEEV JADHAV]

Dear Sirs, After submission of LUT, acknowledgement is receiving immediately on screen, which we have to keep for our record. Regarding ARN number for LUT submitted, which will also appears in the downloaded file of Form RFD-11. In that along with all details, status will be showing as "Submitted" and also date of submission. It is enough evidence of submission of LUT. With the help of this, officer at check post can also verify details of submission of LUT in portal.

[ARPITHA SS]

sir as u said we can not get the LUT acknowledgement later on we get only LUT application only

[SANJEEV JADHAV]

Dear Arapita, Yes. I have given details of getting Form in my above earlier reply.

[Rizwan Ullah]

It is auto generated, once u logout and try to reprint acknowledgement after re-login it is not possible to view Acknowledgment for LUT .

Acknowledgment for filing LUT is transmitted to concerned tax authority online . U may approach Department from their u can get some document.

AI Summary

LUT acceptance by ARN: online ARN constitutes acknowledgement and removes need for physical submission, subject to verification. A Letter of Undertaking (LUT) filed online is deemed accepted upon generation of an Application Reference Number (ARN) and requires no physical submission to the jurisdictional office; if later found ineligible, the LUT is treated as rejected ab initio. The ARN and submission status appear in the portal and in downloadable Form RFD 11, though exporters may face portal visibility or reprintability issues and should seek GSTN or departmental verification if border authorities demand printed acknowledgement.