Simplified Process for LUT Submission in Exports: Key Highlights from Circular No. 40/14/2018-GST
<h2><span><strong>Key Clarifications on LUT Submission for Exporters</strong></span></h2><h3><span><strong>1. LUT Filing on the GST Portal</strong></span></h3><ul><li><span>Exporters must submit their <strong>LUT (Letter of Undertaking) in FORM GST RFD-11</strong> on the <strong>common GST portal</strong>.</span></li><li><span>Once an LUT is submitted online, it is <strong>automatically deemed accepted</strong> as soon as an <strong>Application Reference Number (ARN) is generated</strong>.</span></li></ul><h3><span><strong>2. No Physical Document Submission Required</strong></span></h3><ul><li><span>The new clarification <strong>eliminates the need</strong> for exporters to submit <strong>physical copies</strong> of LUTs to the jurisdictional GST office.</span></li><li><span>The online submission and acknowledgment system ensures a <strong>faster and hassle-free</strong> process for exporters.</span></li></ul><h3><span><strong>3. Automatic Acceptance of LUTs</strong></span></h3><ul><li><span>LUTs are <strong>automatically deemed accepted</strong> once the ARN is generated.</span></li><li><span>However, if an exporter is later found <strong>ineligible</strong> to furnish an LUT (as per <strong>Notification No. 37/2017-Central Tax</strong>), their LUT will be <strong>rejected ab initio</strong> (from the beginning).</span></li><li><span>In such cases, exporters will be required to submit a <strong>bond instead of an LUT</strong>.</span></li></ul><h2><span><strong>4. Impact on Exporters</strong></span></h2><ul><li><span>The <strong>automation of LUT submission</strong> simplifies compliance and reduces the burden of <strong>manual verification</strong> by GST officers.</span></li><li><span>Exporters can now <strong>track their LUT status online</strong> without unnecessary delays.</span></li><li><p><span>This move is expected to <strong>enhance ease of doing business</strong>, particularly for regular exporters who were earlier facing procedural delays.</span></p><p><a href="https://cms.plasament.com/storage/shubham-pathak/circularno-40-cgst.pdf">circularno-40-cgst</a><br> </p></li></ul>