Transporters must carry DVAT 32 and DVAT 33 under VAT law or face penalties and vehicle detention. Transporters and persons in charge of goods vehicles must carry a Transport Receipt in Form DVAT 32 and a Sale Invoice or Delivery Note in Form DVAT 33 while transporting goods; dealers and other persons using their own vehicles are included as transporters. Carrying goods without the required, genuine, and properly accounted documents attracts a penalty of forty paisa in a rupee on the value of such goods and may lead to detention of vehicles. The notice sets out the required forms and key fields.