Goa Updates GST Procedure: Online LUTs Accepted with ARN, No Physical Submission Required; Report Issues to Commissioner.

The circular addresses issues regarding the submission and acceptance of Bonds/Letters of Undertaking (LUTs) for exports under the GST framework in Goa. It clarifies that LUTs submitted online via FORM GST RFD-11 are not visible to jurisdictional officers, necessitating a procedural update. The circular modifies previous instructions, stating that an LUT is considered accepted once an online acknowledgment with an Application Reference Number (ARN) is generated. No physical documents are required for submission. If an exporter is later found ineligible, the LUT will be rejected retroactively. Any implementation difficulties should be reported to the Commissioner of State Tax.

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