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    <title>Acknowledgement for LUT under GST</title>
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    <description>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.</description>
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