A letter of undertaking is the document in which the consumer declares fulfillment of all GST requirements. It is furnished without paying IGST in case of export undertaken. Also, according to Notification No. 37/2017 – Central tax Furnishing LUT to export goods or services or both without paying IGST is mandatory. If the exporter fails to provide the LUT, then he must either pay IGST... https://websiteseotonic.com/tax-rates-under-gst/