No physical document submission for online LUTs; ARN generation deemed acceptance, clarifies CBIC

CBIC issues clarification on acceptance of LUTs submitted online in Form GST RFD-11, in view of representations that such LUTs on common portal are not visible to jurisdictional officers; Accordingly, partially modifies Circular No. 8/8/2017-GST to inter alia state that an LUT shall be deemed to be accepted as soon as acknowledgement thereof, bearing Application Reference Number (ARN), is generated online; No document needs to be physically submitted to the jurisdictional off...