Sales return after date of reporting period but before date of auditor's report

If you consider the Revenue model, the transaction is complete. Since receivables/warranties has the scope to provide for sales return, if such a provision was created during the end of reporting period, this will become an adjusting event. If no warranties exists, then it becomes a non adjusting event because it occurred in the new reporting period. Since conformity of adjusting or non adjusting event is important here, upon conformation, Tax can be adjusted accordingly. However, I’m not completely sure about adjusting the tax from previous year because it neither falls under the adjusting nor non adjusting category. I believe it has its own standard.