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    <title>‘Auto Population- a boon or a bane?’</title>
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    <description>Auto-population fills GSTR-3B table-wise using outward supply details from GSTR-1 and inward supply/ITC data from GSTR-2B, providing a system-generated PDF for assistance while permitting taxpayers to edit values; net negative source amounts are treated as zero, certain tables (e.g. Table 5 and 6.2) are excluded, and supplies not present in system data (such as from unregistered persons or some imports) must be added manually.</description>
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