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<h1>India Allows Exporters to Use Letter of Undertaking for Tax-Free Exports Per Notification No. 37/2017.</h1> The Government of India, through Notification No. 37/2017, permits all registered exporters to furnish a Letter of Undertaking (LUT) instead of a bond for exporting goods or services without paying integrated tax, subject to conditions. This applies unless the exporter has been prosecuted for tax evasion exceeding 250 lakh rupees. The LUT must be submitted on the registered person's letterhead and executed by an authorized individual. Failure to pay due taxes and interest will result in the withdrawal of this facility. The notification also applies to zero-rated supplies to Special Economic Zones without integrated tax payment.