Letter of Undertaking eligibility for exporters supplying without integrated tax, allowing LUT instead of bond subject to conditions. Registered persons eligible to supply goods or services for export without payment of integrated tax may furnish a Letter of Undertaking in place of a bond. Eligibility is confined to status holders under the Foreign Trade Policy or exporters meeting prescribed foreign inward remittance thresholds in the preceding financial year who are not prosecuted for significant tax evasion. The Letter of Undertaking must be furnished in duplicate for the financial year in the annexure to FORM GST RFD-II and executed by an authorised signatory on the registered person's letterhead.