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<h1>Bond or Letter of Undertaking for exports: acceptance delegated to local deputy/assistant and manual filing permitted pending portal availability.</h1> Acceptance of the bond or Letter of Undertaking required for export without payment of integrated tax is authorised to be undertaken by the jurisdictional Deputy/Assistant Commissioner, and until the online module for FORM GST RFD-11 is available exporters may furnish FORM RFD-11 manually to the jurisdictional Deputy/Assistant Commissioner using the downloadable format; these instructions apply to applications filed on or after the operative date.