A goods received note, or GRN, is a document recording the goods delivered to a location, including quantities, condition and exceptions. It provides receiving evidence for inventory and invoice controls.
What does a GRN contain?
It commonly includes supplier, purchase order, delivery reference, item, quantity, date, location, receiver, damage and shortage notes.
GRN versus goods receipt
A GRN is the receiving document or evidence. A goods receipt is often the corresponding system transaction. Organizations may use the terms interchangeably, so define the workflow.
How does it support invoice matching?
The payable process can compare the purchase order, invoice and GRN. A match supports payment review but does not replace quality acceptance where inspection follows receipt.
What should happen with discrepancies?
Record the actual quantity and condition, photograph damage where appropriate, notify the responsible party and link returns, claims or order changes.
What controls are needed?
Use sequential or system-generated references, named receivers, timestamps and controlled corrections. Never create a false receipt merely to release an invoice.
