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    <title>Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.</title>
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    <description>An LUT for exports shall be submitted via FORM GST RFD-11 on the common portal and is deemed accepted upon generation of an online acknowledgement bearing an ARN. No physical documents need to be submitted to the jurisdictional office for acceptance. If an exporter later proves ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and treated as rejected ab initio.</description>
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      <description>An LUT for exports shall be submitted via FORM GST RFD-11 on the common portal and is deemed accepted upon generation of an online acknowledgement bearing an ARN. No physical documents need to be submitted to the jurisdictional office for acceptance. If an exporter later proves ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and treated as rejected ab initio.</description>
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