Letter of Undertaking for export without payment of integrated tax: eligibility, execution and withdrawal consequences clarified. Specifies eligibility, form and execution requirements for furnishing a Letter of Undertaking in place of a bond to supply goods or services for export without payment of integrated tax, excluding persons prosecuted for specified offences beyond the notified tax-evasion threshold; mandates submission on letterhead in duplicate using the annexure to FORM GST RFD-11 and execution by an authorised signatory; non-payment of tax with interest within the prescribed period withdraws the facility, and payment restores it; applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units.