https://www.taxtmi.com/forum/issue?id=113578 A Letter of Undertaking (LUT) is valid for one financial year and it is advisable to apply afresh annually. An online LUT is deemed accepted when an Application Reference Number (ARN) is generated and requires no physical submission to the jurisdictional office. If later discovered that the filer was ineligible, the LUT will be treated as rejected ab initio. Exports may proceed on the basis of the ARN even if the portal does not display a validity date, with grievance procedures available for portal issues. en-us Thu, 05 Apr 2018 18:10:02 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113578 A Letter of Undertaking (LUT) is valid for one financial year and it is advisable to apply afresh annually. An online LUT is deemed accepted when an Application Reference Number (ARN) is generated and requires no physical submission to the jurisdictional office. If later discovered that the filer was ineligible, the LUT will be treated as rejected ab initio. Exports may proceed on the basis of the ARN even if the portal does not display a validity date, with grievance procedures available for portal issues. Discussion-Forum GST Thu, 05 Apr 2018 18:10:02 +0530 https://www.taxtmi.com/forum/issue?id=113578