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    <title>Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports</title>
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    <description>Exporters may submit a Letter of Undertaking electronically in FORM GST RFD-11 through the common portal. The LUT is deemed accepted when an online acknowledgement bearing an Application Reference Number is generated, and no physical documents are required for its acceptance. Acceptance remains conditional on prescribed eligibility to furnish an LUT instead of a bond; an ineligible exporter&#039;s LUT may be rejected ab initio.</description>
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      <description>Exporters may submit a Letter of Undertaking electronically in FORM GST RFD-11 through the common portal. The LUT is deemed accepted when an online acknowledgement bearing an Application Reference Number is generated, and no physical documents are required for its acceptance. Acceptance remains conditional on prescribed eligibility to furnish an LUT instead of a bond; an ineligible exporter&#039;s LUT may be rejected ab initio.</description>
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