Exports without payment require a bond or LOU; failure to export or receive payment triggers tax liability and recovery. Rule 96A provides that a registered person exporting without payment of integrated tax must furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 undertaking to pay tax and interest within specified periods if goods are not exported or payment for services is not received; GSTR-1 invoice details are to be transmitted to Customs for electronic confirmation of export, failure to export within the timeframes permits withdrawal of the bond/LOU and recovery under section 79, and the facility applies mutatis mutandis to zero-rated supplies to SEZs.