GSTR-7 return for tax deducted at source requires full payment, TDS details, amendments, and ledger entries. Form GSTR-7 requires the deductor's GSTIN and name and records, in Table 3, GSTINs of deductees, amounts paid to deductees on which tax is deducted, and amounts of Integrated, Central and State/UT tax deducted; it includes a verification by an authorized signatory and separate tables for amendments, TDS payment, interest and late fee, refund claims from the electronic cash ledger, and debit entries for TDS/interest payment, with filing conditioned on full payment of liability.