Export of goods first time.

File LuT online on portal

As per Circular 40/14/2018
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 ismm discovered that an exporter whose 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

Thanks for your quick reply, I am exporting goods first time so should I require to file BOND or LUT??

File LuT online on portal