Disposal of sale proceeds in GST recovery follows a fixed order of appropriation and credit of any balance. Disposition of sale proceeds in GST recovery proceedings follows a prescribed order of appropriation: administrative recovery costs first, then the amount recovered or penalty under section 129(3), then any other dues under the GST laws and rules. The remaining balance is credited to the electronic cash ledger of a registered owner, or to the bank account of a person not required to be registered. If the balance cannot be paid within six months, or any extended period allowed by the proper officer, it is deposited with the Fund.