Dragging with blank cells

Hi niazi, I agree with Belinda that your sheet was very confusing. But I think I understand what you want. Also, if I'm right, your second "← It should be D4" should have said "← It should be D5".
Columns S & T on my sheet are just to explain how I understood what you wanted (I hope) and can be deleted. They are only there to help others that may look at this later.
I've also added an optional formula for cell P1 (in cell V1) that could let you remove column M if you so wished.


Edit:- Changed columns S & T to help show how formula works.

Edit2: As an after-thought, if you put this following formula into cell R8 you could potentially remove columns M & P if you wished.

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I don't know what you mean sorry. What do you mean by splitting D1 to a row and column?

Edit: I assumed that you wished to select Cells R1:R8 and then be able to drag them down to fill out the next row (D2) and the next (D3) and so on in blocks of 8. If this is not correct, then please explain further and I'll try to help.