Letter of Undertaking eligibility for exporters to furnish instead of a bond upon meeting remittance and status-holder conditions. Specification of conditions and safeguards for furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax under sub rule (5) of rule 96A. Eligible persons are status holders under the Foreign Trade Policy or exporters who have received requisite foreign inward remittances in the preceding financial year and who have not been prosecuted for specified offences above the stated tax evasion threshold. The Letter of Undertaking must be furnished in duplicate for the financial year in the annexure to FORM GST RFD 11 and executed on the registered person's letterhead by authorised signatories.