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    <description>An LUT submitted in FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an ARN is generated; no physical documents are required for acceptance. If an exporter is later found ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.</description>
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      <description>An LUT submitted in FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an ARN is generated; no physical documents are required for acceptance. If an exporter is later found ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.</description>
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