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<h1>Final Draft Rules on GST Tax Collection: Procedures for Filing Returns with Form GSTR-8, Dated June 3, 2017.</h1> The statutory provisions related to tax collection at source, specifically focusing on the Goods and Services Tax (GST) framework. It references Form GSTR-8, which is used for filing returns under GST. The content includes final draft rules dated June 3, 2017, concerning the procedures and regulations for tax collection and return filing. The emphasis is on compliance with legislative requirements and the structured process for reporting and remitting collected taxes to the appropriate authorities.