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    <title>Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports</title>
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    <description>Registered exporters must submit FORM GST RFD-11 on the common portal; an LUT is deemed accepted when an online acknowledgement with an ARN is generated. No physical documents are required for acceptance. If later verification shows the exporter was 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>Registered exporters must submit FORM GST RFD-11 on the common portal; an LUT is deemed accepted when an online acknowledgement with an ARN is generated. No physical documents are required for acceptance. If later verification shows the exporter was 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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