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    <description>A general penalty clause renders any person who contravenes the Bihar Goods and Services Tax Act, 2017 or its rules, and for which no separate penalty is provided, liable to a monetary sanction under the Act; it operates as a catch all to ensure enforceability of contraventions not otherwise specifically penalised.</description>
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      <description>A general penalty clause renders any person who contravenes the Bihar Goods and Services Tax Act, 2017 or its rules, and for which no separate penalty is provided, liable to a monetary sanction under the Act; it operates as a catch all to ensure enforceability of contraventions not otherwise specifically penalised.</description>
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