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    <title>Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act.</title>
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    <description>Registered persons making zero-rated supplies may file a Letter of Undertaking online in FORM GST RFD-11 via the GSTN portal: select financial year, accept prescribed conditions, attach prior LUT if any (PDF/JPEG, max 2 MB), provide two independent witnesses, and sign and submit with DSC or EVC. Once submitted the form is valid for the financial year and cannot be edited; compliance with the time limit in sub rule (1) of rule 96A remains required.</description>
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