LUT and ARN is the same?

[negi ns]

is ARN and LUT no. same.?

we got the ARN no. but LUT no. not mention there. can we get LUT online (first time)?

AI Summary

Clarification on GST Process: ARN and LUT Are Linked But Not the Same; ARN Signifies Acceptance of LUT (Circular 40/14/2018-GST) A query was raised in a forum regarding whether the Application Reference Number (ARN) and the Letter of Undertaking (LUT) for Goods and Services Tax (GST) are the same. Multiple respondents clarified that the ARN is linked to the LUT process. Once FORM GST RFD-11 is submitted online, the LUT is considered accepted when an ARN is generated. A referenced circular, C.B.I. & C. Circular No. 40/14/2018-GST, supports this understanding, confirming that the ARN signifies the acceptance of the LUT for export procedures.