HST and Corporate Return filing dates

I am using QuickBooks Online.

We do quarterly HST returns filing.

When I go to tax center and prepare Sales tax return it asks me a tax period and a return filing date.  Should this date be the quarter end date or the date of actual filing which is typically one month after the quarter end.

For example for Q4  1-Oct to 31-Dec.

A) If I enter the filing date as 31-Dec then my balance moves from HST payable to HST suspense as of 31-Dec which is shown in Holdbacks payable for year end

B) If I enter the filing date as 31-Jan then balance movement happens on 31-Jan. This means as of 31-Dec my HST suspense will have 0 balance. But HST payable will have the balance for Holdbacks payable.

What is the recommended practice? And does it defer for Q1-Q3 from Q4 which is also financial year end?

Also, on the same lines for the year end Corporate income tax I have to make the journal entry as debit 'Current year taxes' credit 'Taxes payable'. I believe this entry has to be effective as of 31-Dec even if actual return is prepared four months down the line. (or is it on date of actual return filing?)

Assuming it is 31-Dec. Now does this mean I have to mark my Q4 HST only after my corporate income tax is filed? Otherwise, as the HST return filing locks the books, I won't be able to make the corporate income tax entry effective as of 31-Dec?

Apologies for multiple questions but thought they are all related. Thanks in advance.