You can configure this Group Policy object by using Group Policy (if the update is installed and if you use the updated WindowsUpdate.admx file by copying the file from where the editing policy is located). You can also do this by going to Computer Configuration > Policies > Administrative Templates > Windows Components > Windows Update, double-clicking Turn off the upgrade to the latest version of Windows through Windows Update, and then clicking Enabled.
Policy path Computer Configuration / Administrative Templates / Windows Components / Windows Update
Policy setting Turn off the upgrade to the latest version of Windows through Windows Update (enabled or disabled)
To suppress this offer through the registry, set the following registry key:
DWORD: DisableOSUpgrade = 1