Letter of Undertaking eligibility allows export without IGST where exporters meet remittance or status-holder criteria, subject to prosecution limits. Permits furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax where the exporter is a status holder under the Foreign Trade Policy or received foreign inward remittances of at least ten percent of export turnover (not less than one crore) in the preceding financial year, provided the exporter has not been prosecuted in cases of tax evasion exceeding two hundred and fifty lakh rupees; the LUT is to be furnished in duplicate for the financial year in the annexure to FORM GST RFD-11 and executed by specified authorised signatories on the registered person's letterhead.