Letter of Undertaking allowed in place of bond for exports without integrated tax subject to eligibility and procedural safeguards. Conditions allow a registered person to furnish a Letter of Undertaking instead of a bond for export without payment of integrated tax if the person is a recognised status holder or meets the prescribed foreign inward remittance requirement relative to export turnover and is not disqualified by prosecution for significant tax evasion; the LUT 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 an authorised representative.