(1) Every dealer required to pay interest under sub-section (1) of section 34, in respect of any tax period, shall pay such interest at the time of making payment of tax, payable in respect of such tax period.

(2) The dealer shall furnish a statement showing details of calculation of the amount of interest payable as referred to in sub-rule(1) and furnish such statement along with the receipted challan or e-challan or crossed demand draft or banker' cheque evidencing payment of such interest.