Export under Letter of Undertaking expanded to all registered persons with clarified GST procedural and compliance safeguards. The facility to export without payment of integrated tax by furnishing a Letter of Undertaking (LUT) is extended to all registered persons except those prosecuted for specified offences above the statutory tax-evasion threshold; LUTs are valid for the financial year, must be submitted via FORM GST RFD-11 on the common portal with acceptance evidenced by an ARN, and may be withdrawn if export timelines or payment conditions are not met. Bonds, where required, must be accompanied by a bank guarantee, running bonds must cover self-assessed export tax liabilities, and exporters must retain records for inspection.