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

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....of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No. C11/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt. 09.04.2018 Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports -Reg. @@@ Various communications have been received from the field formations and exporters that the LUTs being submitted online in FORM GST RFD-1....

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....ice for acceptance of LUT. e) Acceptance of LUT/bond: An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online. If it is discovered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Chief Commissioner's proceedings in Ref. CCW/GST/....