Deferred salary though not received, becomes due to the employee in the current financial year and hence it is taxable at the hands of the employee
As per income tax laws, salary is taxable on the basis of due or received, whichever is earlier.
A resident individual can furnish Form 15G for non-deduction of tax from the dividend to company and/or mutual fund.
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if you don't furnish your GSTIN details, you may not be able to avail of input tax credit on taxes paid by you to Taxmann
If you wish to add your GSTIN details subsequently, please go to 'Your Acount'