J.R. S. answered 11/22/19
Ph.D. University Professor with 10+ years Tutoring Experience
If we start at the beginning by drawing the Lewis dot structure we start with valence electrons.
P has 5 ve
each O has 6 ve so that's a total of 4x6 = 24 ve
We add 3 more for the 3- charge for a total of 32 valence electrons
So, this can be written with P at the center and 4 O atoms attached with single bonds and all O atoms would have 3 lone pairs. This arrangement gives a formal charge of +1 on P and -1 on all O atoms. Not good.
Adding a double bond to one of the O atoms results in a formal charge of zero on P, zero on the O with the double bond, and -1 on the other 3 O atoms. This is fine because the charge on the phosphate anion is 3- and so the -1 on each of 3 oxygens accounts for this. You shouldn't be confused because you have done it correctly. Also recall that P can have an expanded octet (which it does in the dot structure we just drew).