(1)  The tax in respect of goods imported into Pakistan shall be charged and paid in the same manner and at the same time as if it were a duty of customs payable under the Customs Act, 1969 and the provisions of the said Act including section 31A thereof shall so far as they relate to collection, payment and enforcement of tax under this Act on such goods where no specific provision exists in this Act, apply.

(2)  The tax in respect of taxable supplies made in Pakistan during, a tax period shall be paid by the registered person at the time of filing, the return in respect of that period under Chapter-V :

Provided that the Board may, by a notification in the Official Gazette, direct that the tax in respect of all or such classes of supplies (other than zero-rated supplies) of all or such taxable goods, as may be specified in the aforesaid notification, shall be charged, collected and paid in any other way, mode, manner or at time as may be specified therein.

(3)  The tax due on taxable supplies made in Pakistan shall be paid by any of the following modes: -

(i)   through deposit in a bank designated by the Board; and

(ii)  through such other mode and manner as may be specified by the Board.