PAYG paid with December Qtr BAS. Liability account is Zero. however, when I prepare the current QTR BAS, PAYG payable still there. how I can fix that ?

Hello mewanpeiris87,

Thanks for posting in the Community! Did you record the payment through the GST Center using the Record payment option? 

After you've lodged the BAS period in the GST Center, you can record the payment by clicking on the Record Payment option. Here's how:

1. Click on the GST tab, then navigate to the To-Do tab.
2. Click on the Record Payment on the activity statement you want to record a payment against.
3. Enter the Amount paid.
4. Select the Account the payment was withdrawn from and the Date of the payment.
5. Enter a Memo for the transaction if required.
6. Click on Save.

If a BAS payment comes from the for review tab on your Banking page, make sure you've selected the ATO Clearing account.

Furthermore, another area to check is your PAYG Withholding Amendment report. Here's how:

1. Click on the Reports tab.
2. Search function to locate the GST Amendments report. If there are none showing here;
3. Use the search function to locate the PAYG Withholding Amendments report.

You will need to determine why these amendments were made and if they need to be reported on the current BAS or not. If the amendments do not need to be reported, they can be removed by unlodging the previously amended BAS periods in the GST centre, then marking them as lodged once more. 

You can check this article to learn more about Recording a GST payment (BAS Payment)

Post again if you need more help with your BAS. The Community is here to help you.