Pre-export bond/LOU requirement and procedures govern zero-rated exports without payment of integrated tax under GST rules. Rule 96A requires a pre export bond or Letter of Undertaking in FORM GST RFD-11 for supplies exported without payment of integrated tax, sets timelines for payment where exports or foreign exchange receipts fail, mandates electronic transmission of export invoice details to Customs and confirmation of export, provides for withdrawal and restoration of export permission on default or payment, allows the Board to specify conditions for LOUs, and applies the rule mutatis mutandis to zero rated supplies to SEZ developers or units.