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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi- 110001
Tel. : +91-11-23092849, Fax : +91-11-23092890
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Vanaja N. Sarna


Dated 11th August, 2017

Dear Colleagues,

A number of issues were raised in the last few days on problems being faced by exporters, particularly for taking the facility of Letter of Undertaking (LUT). Notification No. 16/2017 – GST dated 7th July, 2017 was issued specifying conditions for LUT facility. Circular No. 2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017 were issued clarifying the various issues and giving instructions for uniform implementation of the law.

CBEC has today issued a third circular on this subject covering in a comprehensive manner all the issues related to LUT/bond. This circular covers, inter alia, the minimum amount of foreign inward remittances for eligibility for LUT, the denomination of remittances for supplies to SEZs and Nepal and Bhutan, liberalizing the requirement of bank guarantee for bond, treatment of CT-1 form under GST. It has also been instructed that LUT/bond should be processed on top most priority and should be accepted within a period of three working days from the date of submission of LUT/bond. I hope that the issuance of this circular will bring more clarity regarding exports in the GST regime.

I am happy to note that the Mumbai Customs Zone-I has redesigned and revamped its website adding several new features to make it more user friendly.

I would like to draw your attention to the letter dated 8th August, 2017 from Member (Admn) regarding implementation of the 7th Central Pay Commission Revision of Pension of pre-2016 pensioner/family pensioners. You are requested to take urgent action as indicated in the letter within the time frame.

As already intimated, the Rajaswa Gyan Sangam is scheduled for 1st and 2nd September, 2017. In this regard I have already sent out a fax message on 10th August, 2017 to all CCs & DGs to submit proposals for the ‘Sunshine Session’ by 14th August, 2017. In view of the time constraint, may I request you to submit your proposal within the given time frame?

I take this opportunity to inform that Shri Piyusha Kumar Patnaik, Chief Commissioner, Bhubaneshwar Zone, who is proceeding to join as Member, Settlement Commission Kolkata shortly, was given a fond farewell by the Board members and senior officers. On behalf of all the officers and staff of CBEC, I wish him all the best for his new assignment.

News regarding GST implementation from most quarters is very heartening, so keep up the good work and keep the CBEC flag flying high.

With warm wishes,

Yours sincerely,

(Vanaja N. Sarna)


All officers and staff of Central Board of Excise and Customs

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  1. Edwin says:

    Dear Sir,
    I applied LUT on 07/06/2019 for the f.y.2019-20, got acknowledgement and ARN, my status is still Submitted still didn’t get approval and any LUT number. How many days it will take to get LUT to approved. Please guide on this matter.

  2. HBS says:

    Dear Sir,
    I applied LUT on 11/04/2019 for the f.y.2019-20 but still didn’t get any confirmation and any LUT number. How many days it will take to get LUT number. Please guide on this matter.

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