Let me share with you some information about recording GST payment using or not using the lodge BAS function, hbscoresby@optus.
GST amount for sales and purchases are automatically allocated to GST Liabilities Payable account. Once you've lodged your BAS in QuickBooks Online, amounts showing on the GST Liabilities Payable will be moved to ATO Clearing Account. And ATO Clearing Account balance will zero out once you record your BAS payment.
However, if you're not using the Lodge BAS function in QuickBooks Online and follow the steps to record a GST/BAS payment as outlined on this article, the GST Liabilities Payable Account will have a negative balance on it and ATO Clearing account will show as zero.
Also, you can check on this article about: Allocating BAS Payments.
