Letter of Undertaking for export without integrated tax permitted, subject to eligibility, execution and payment conditions. Allows registered persons to furnish a Letter of Undertaking in place of a bond for exports without payment of integrated tax, except those prosecuted for offences where tax evasion exceeds two hundred and fifty lakh rupees; the LUT must be on the registrant's letterhead, in duplicate, for a financial year using the annexure to FORM GST RFD-11 and executed by specified authorised persons. Failure to pay tax with interest within the prescribed period withdraws the export without tax facility, which is restored upon payment. The provisions apply mutatis mutandis to zero rated supplies to SEZ developers and units.