It was a fairly even first half, with both sides being hard to break down.
Luton enjoyed a spell of successive corners on the 15 minute mark, but Barnet were eventually able to get the ball away from danger.
Jack Taylor had arguably the best chance of the opening 45 minutes, his free header 18 minutes in from Ruben Bover’s cross went narrowly wide of the post.
Elliott Lee had a good chance for the hosts shortly before the break but his turn and half volley didn’t trouble Craig Ross.
After half time, Tutonda made a good break down the left wing before firing in a cross which was agonisingly just ahead of the onrushing Jack Taylor.
Jordan Cook’s free kick in a dangerous position went over the bar before Barnet went up the other end with some excellent passing play seeing Jack Taylor lay off Ephron Mason-Clark on the overlap. He pulled it back for Malakai Mars but he couldn’t get a shot away.
The hour mark saw the introduction of Benji Aghadiuno for his professional debut and with his first touch he set Andre Blackman through racing down on goal only for him to be brought down by Luton ‘keeper James Shea.
Shea was initially shown the red card by the referee, but under the new ‘Double Jeopardy’ rulings and having been deemed to have been attempting to play the ball, a yellow card was shown instead and Shea face the spot kick.
Jack Taylor slotted home the penalty right into the bottom corner, but the lead wouldn’t last too long.
Ephron Mason-Clark’s pass went straight to Elliott Lee who was given time and space to curl a good strike past Craig Ross and tie up the game.
With just over 10 minutes left to play, Jack Taylor lined up a shot from 25 yards out which, following a slight deflection, skimmed the outside of the post.
In stoppage time, Luton had too golden opportunities to snatch three points, but Craig Ross stood firm not once but twice and the match ended a draw.
Both teams picked up a point, but would play out a penalty shootout in the new ABBA format to earn the bonus point.
Elliott Lee stepped up first and scored before Jack Taylor was also successful. David Tutonda stepped up next, but his was save by Shea. Craig Ross then saved Luke Berry’s shot before Jordan Cook scored to give Luton a 2-1 lead.
Fonguck and Shomotun both converted their efforts before Justin and Mpanzu did likewise for Luton. Santos stepped up to take the decisive penalty, but fired well over the bar meaning the bonus point went Luton’s way.
Attendance – 1530 (68 from Barnet)
BARNET – Ross, Clough, Santos (c), J. Taylor, Tutonda, Bover (Shomotun 72’), Fonguck, Blackman (Kyei 68’), Mason-Clark, Mars (Aghadiuno 60’), Pascal
Unused – R McKenzie-Lyle, Akinola, H. Taylor, Smith.