GST refund mechanism: standardised, time bound online claims for exports, SEZ supplies, inverted credit and excess payments. GST refund provisions create a standardised, time bound, fully online claim and sanctioning mechanism covering multiple scenarios: exports (with or without tax), supplies to SEZs (with payment or under bond/LOU), deemed exports, purchases by international organisations and embassies, provisional assessment finalisation, excess electronic cash ledger balances, refunds following judicial or appellate directions, advance payment tax on supplies not provided, and reclassification between intra State and inter State supplies; the Ready Reckoner treats the enumerated situations as indicative.