Manufacturer' discount -Reference of Guideline for Automotive Sector

As per FTA VAT Guideline on the Automotive Sector- A point discussed on Manufacturer Discount /Contengient Payments towards hitting the target.

There are 2 treatement provided eihter manufacturer should issue Credit Note and dealer should reduce the value of cars accordingly or need to issue tax invoice assuming as payments towards marketing services.

here doubt on Credit Note if it is issued and dealer reduces the value of car in the books- Is it required to pass adjustment of RCM in Box 7 because initially RCM was applied ? and if car imported in the Dec-20 while shold in June 21 hence CN will be in current month so its RCM adjustment required Secondly if yes, adjustment in  in the current month of in the month of import?