Letter of Undertaking for export without payment of integrated tax permitted subject to eligibility and safeguards. Permits a registered person to furnish a Letter of Undertaking in lieu of a bond for export without payment of integrated tax, excluding those prosecuted for offences involving tax evasion beyond the prescribed threshold. The letter must be on letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD-11 and executed by specified authorised persons. Failure to pay tax with interest within prescribed periods withdraws the facility; payment restores it. The provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units.