Thanks for posting in the Community.
Let me provide some information about the GST Liability Payable account. Since we've assigned GST to the transaction that is why the tax amount is posted to the default GST Liability payable account to track GST collected.
When it's time to lodge the BAS and record the GST payment, the amount from the liability account will move to the ATO Clearing account (previously BAS Suspense). Then when you record a match in the Bank Feed it will add a credit and zero the Clearing Account.
Check this link to learn more about how to: Lodge your BAS or IAS in QuickBooks Online.
Drop by again in the Community if you have other questions.
