As per Rule 96A, if any registered person wants to supply goods or services without payment of integrated goods and service tax for export of goods or services, have to furnish Letter of Undertaking or Bond to the FORM GST RFD-11 to the jurisdictional Commissioner.
GST Tip – 266
As per Circular No. 4/4/2017-GST, every taxpayer who is exporting goods or services is required to furnish a running bond or a letter of undertaking in FORM GST RFD-11, in cases, if the goods or services are being exported without payment of IGST.
india-gst.in 