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    <title>Customs - Clarification on issues related to furnishing of Bond / Letter of Undertaking (LUT) for exports</title>
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    <description>Exporters must submit the Letter of Undertaking via the common portal by filing FORM GST RFD-11; a LUT shall be deemed accepted upon generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. If an accepted LUT-holder is later found ineligible under the applicable notification, the LUT may be rejected and will be treated as rejected ab initio.</description>
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      <description>Exporters must submit the Letter of Undertaking via the common portal by filing FORM GST RFD-11; a LUT shall be deemed accepted upon generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. If an accepted LUT-holder is later found ineligible under the applicable notification, the LUT may be rejected and will be treated as rejected ab initio.</description>
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