Export Undertaking: obligation to export without payment of integrated tax, with liability to pay tax and interest on failure. A Letter of Undertaking permitting export of goods or services without payment of integrated tax in which the undertaker(s) commit to export within the prescribed time, observe all GST provisions and rules for such exports, and accept liability to pay the applicable integrated tax together with interest from the invoice date if they fail to export or comply; the undertaking is executed by signature with witness details and accepted by an authorized officer on behalf of the President.