What are the documents and devices to be carried by person-in-charge of conveyance under rule 138A of CGST Rules, 2017? Also explain the meaning of…

(a) The person-in-charge of a conveyance has to carry - (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance [except in case of movement of goods by rail or by air or vessel] in such manner as may be notified by the Commissioner Consignment value of goods shall be the value: determined in accordance with the provisions of section 15 of the CGST Act, 2017,declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment andalso includes the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document andshall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.