Letter of Undertaking eligibility for export without integrated tax: specified conditions permit LOU instead of bond when criteria met. Eligibility to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax is limited to status holders under the Foreign Trade Policy or persons meeting the prescribed foreign inward remittance threshold, provided they have not been prosecuted for offences involving significant tax evasion. The Letter of Undertaking must be furnished in duplicate for the financial year in the annexure to FORM GST RFD 11 and executed on the registered person's letterhead by the working partner, managing director, company secretary, proprietor, or an authorised person.