Tax deduction at source under Uttar Pradesh GST requires registered deductors to withhold tax and file GSTR-7 on time. Tax deduction at source under Section 51 of the Uttar Pradesh GST framework is required from Government departments, local authorities, Government institutions, Governmental agencies and notified persons where payment is made for taxable goods or services under a contract exceeding the prescribed threshold. The circular states that the applicable deduction is 2% overall, comprising 1% CGST and 1% SGST, and that persons liable to deduct TDS must obtain GST registration and file Form GSTR-7 within the prescribed time.