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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 filed by an exporter via FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an Application Reference Number (ARN) is generated online. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was 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 filed by an exporter via FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an Application Reference Number (ARN) is generated online. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was 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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