13. Manner of payment. – (1) The monthly cess payable under section 4 shall be paid by the registered person electronically in the FORM HSNS PMT-01, by the 7th day of the same month for which the liability is calculated:

Provided that where the amount of cess payable for the month increases as per sub-rule (2), (3) or (4) of rule 12, the differential amount of cess shall be paid within five days of the change in the maximum rated speed or weight of the specified goods or the addition or installation of the machine, as the case may be.

(2) If the registered person fails to pay the amount of cess by the due date or period specified in sub-rule (1), such person shall be liable to pay the outstanding amount along with interest at the rate specified under section 17 of the Act, for the period starting with the first day after the due date till the date of actual payment.