Transporter documentary compliance: carry invoice and e waybill where required under GST law or face liability and confiscation. Transporters and owners of conveyances must carry with consignments a tax invoice, bill of supply or delivery challan and, where the consignment value exceeds the statutory threshold, an e waybill in FORM GST e waybill_1; the e waybill applies to interstate acquisitions/imports by advance e waybill, interstate supplies and intra State supplies, excluding goods exempt under the Act. Transporters accepting goods without required documents are treated as aiding tax evasion and may be liable under the Act, including independent confiscation of the vehicle. Where branded unit containers are treated as excepted, the packer must file an affidavit and mark unit containers to evidence voluntary forfeiture of brand rights.