The Government of Assam has received various communications from the field formations and exporters that the LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdictional officers. Therefore, a need was felt for a clarification regarding the acceptance of LUTs being submitted online in FORM GST RFD-11.
Accordingly, in partial modification of Circular No. 8/2017-GST dated October 17, 2017, paras (c), (d) and (e) of the said Circular are hereby replaced by the following:
"c) Form for LUT: The registered person (exporters) shall fill and submit FORM GST RFD-11 on the common portal. An LUT shall be deemed to be accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online.
d) Documents for LUT: No document needs to be physically submitted to the jurisdictional office 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 who’s LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, 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."
This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Assam Goods and Services Tax Act and rules.
[Circular No.: 09/2018-GST] [No. CT/GST-15/2017/82]