You can record the sales tax payment using a cheque or expense. Here's how:
Go to the Expenses menu and select Expenses.
Click New transaction in the upper-right hand corner.
Select either Expense or Cheque.
Enter all other details such as Date , Amount, and tax agency.
Click the drop-down list for Amounts are and select Out of Scope of Tax.
Under account or categorydetails, select the appropriate Tax Suspense account, representing the tax to pay, from the drop-down list in the Account field.