Export without payment of integrated tax: furnish Bond or Letter of Undertaking before jurisdictional tax authority for acceptance and recordation. Supply of goods or services for export without payment of integrated tax under rule 96A requires a prior Bond or Letter of Undertaking in FORM GST RFD-11. Until the common portal module is operational, the Bond/LUT may be furnished manually to the jurisdictional Deputy/Assistant Commissioner or before Central or State Tax authority; the jurisdictional office shall accept, record and acknowledge the submission and maintain proper registers. A bank guarantee may be required, with amount to be decided by the Joint Commissioner based on exporter track record.