As per Circular No. 40/14/2018-GST ,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. No document needs to be physically submitted to the jurisdictional office for acceptance of LUT.
https://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-40-cgst.pdf;jsessionid=5EE26670B12F3CDFDC583481FB419813
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