Clarification on issues related to furnishing of Bond/Letter of Undertaking (LUTs) for exports

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.... Undertaking (LUTs) for exports - Reg. The LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdictional officers of States and Central Board of Indirect Taxes and Customs. Therefore, a need was felt for a clarification regarding the acceptance of LUTs being submitted online in FORM GST RFD-11. 2. Accordingly, in partial modification of Circular No. 8/....

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.... LUT in place of bond as per Notification No. CCT/26-2/2017-18/13/3048 dt. I l. 10.2017published in the Official Gazette, Series I No. 28, Extraordinary, dt. ll. 10.2017, then the exporter's LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio." 3. Difficulty, if any, in the implementation of the above instructions may please be broug....