GST Instalment Payments

Hello,

As a Canadian business, I must remit quarterly instalments to the tax authority of my GST collections from customer sales over the period.

Should I create an expense or current asset account called "GST Instalments" and use this to credit my yearly return via a manual journal i.e. credit GST Instalments / debit GST Payable? I've seen a post regarding VAT payments that suggests expensing the VAT payable directly, but this seemed to be for goods purchased by the company, rather than VAT collected on sales.

Thanks in advance for clarifying.