By default, the program keeps track of sales tax when you use tax codes. There should be no reason to create another account unless your file was not setup using the standard setup methods.

Normally you would have accounts in the 2310-2315 range for GST Charged and GST Paid because those are the numbers from the default chart of accounts used to setup most companies.

However, if you need to create something new, go to the Company page, Chart of Accounts, then select File, Create and follow the instructions your accountant gave you.

In the Chart of Accounts, you can structure your accounts like this:

Note the class option on each account. You can open the sample company to verify the settings.

The 23400 GST : Net is your total GST remittance amount. 

Thank you so much but I do have one more question
So would my class option be sales tax payable?

You are absolutely correct. This applies to the GST paid and charged accounts.