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What is a Goods Received Note?

Written by Zeiv | Jul 14, 2024

How do you ensure that what you ordered matches what has been delivered? This is where a Goods Received Note (GRN) plays a crucial role. This document not only helps verify the quantity and quality of received items but also serves as a pivotal record in the procurement process.

In this article, we will explore the significance of the GRN, its place in procurement, and its relationship with other key documents like purchase orders and invoices.

What is a goods received note?

A GRN is a document created by the receiving department of a business to confirm the receipt of goods from a supplier. It verifies that the delivered items match the details in the purchase order and includes information such as the date of receipt, supplier details, item descriptions, quantities received, and any discrepancies in condition. The GRN is essential for inventory management, quality control, and ensuring accurate financial records.

Key Components of a GRN

  • Date of receipt: When the goods were received.
  • Supplier details: Information about the supplier.
  • Goods description: Detailed description of the items received.
  • Quantity received: The number of units received.
  • Inspection details: Notes on the condition and quality of the goods.

Sample GRN Form

What is the difference between delivery note and goods received note?

A delivery note is issued by the supplier, listing the items dispatched, while a GRN is created by the buyer to confirm the receipt and inspection of goods, ensuring alignment with the purchase order. Here is the detailed summary of how they differ,

Delivery Note

  • Delivery note is issued by supplier or vendor.
  • It accompanies the goods to confirm what items have been dispatched.
  • Information included in the delivery note are the products, quantities, and any special instructions.
  • It helps the recipient verify the contents upon delivery.
  • Delivery note ensures that the supplier has fulfilled the order and can be used to resolve disputes if items are missing or damaged.

Goods Received Note

  • GRN is prepared by the buyer or the receiving team.
  • It confirms that the delivered goods have been received and inspected.
  • Good received note includes the following information: list of received items, their quantities, and any discrepancies or issues found upon inspection.
  • It acts as proof of receipt and is used for matching with the purchase order and invoice during the three-way matching process for payment.

In summary, the delivery note documents what the supplier sent, while the goods received note confirms what the buyer actually received. Both of them play vital roles in ensuring transparency and accountability in the delivery and payment processes.

Who creates the goods received note?

The GRN is typically prepared by the receiving department or personnel responsible for accepting deliveries in an organization. Once the goods are delivered, they inspect and verify the items against the purchase order to ensure the correct quantity and condition. After verification, they complete the GRN, which serves as a record that the goods were received as expected, allowing the procurement and finance teams to process payments and update inventory systems accordingly.

Who signs the goods received note?

The goods received note is typically signed by the receiving department or the individual responsible for receiving and inspecting the goods at a company. This could be a warehouse manager, receiving clerk, or storekeeper. Their signature on the GRN confirms that the goods delivered match the purchase order in terms of quantity and condition, and that they have been accepted into the company’s inventory. In some cases, a representative from the procurement or purchasing department may also sign the GRN to verify that the delivery meets contractual agreements.

What is the purpose of GRN?

A goods received note is crucial for maintaining transparency and accountability in the procurement process. It serves as proof that the goods ordered have been received in the correct quantity and condition, ensuring alignment between the order and actual delivery. GRNs help in verifying invoices for payment, minimizing discrepancies, and supporting inventory management. This document also helps track supplier performance and resolve disputes quickly, ensuring smoother operations across procurement and supply chain management.

Verification and Accountability

The GRN verifies that the received goods match the purchase order, ensuring that the business receives what it paid for. It holds suppliers accountable for any discrepancies or damages.

Record-Keeping and Auditing

The GRN provides a detailed record of all received goods, which is crucial for inventory management, financial accounting, and auditing. It helps in tracking the movement of goods and maintaining accurate stock levels.

Dispute Resolution

In case of any discrepancies or disputes with the supplier, the GRN serves as a documented proof of the condition and quantity of goods received. This can be crucial for resolving issues amicably and maintaining good supplier relationships.

Facilitating Payments

The GRN is a key document in the three-way matching process, which ensures that payments are made only for the goods that were ordered and received in good condition. This helps in preventing overpayments and fraud.

How do you write a goods received note?

Writing a goods received note involves creating a document that confirms the receipt of goods from a supplier. Here’s a step-by-step guide on how to write a GRN:

1. Header Section

  • Title: Clearly label the document as "Goods Received Note."
  • GRN Number: Assign a unique reference number for tracking purposes.
  • Date: Include the date the goods were received.

2. Supplier Information

  • Supplier Name: Include the name of the supplier or vendor.
  • Supplier Address: Provide the address of the supplier for reference.

3. Recipient Information

  • Company Name: Name of the receiving department or company.
  • Receiving Location: Address where the goods are received.

4. Order Details

  • Purchase Order Number: Reference the associated purchase order for context.
  • Description of Goods: List each item received with a brief description.
  • Quantity Received: Indicate the number of units received for each item.
  • Condition of Goods: Note the condition of the goods upon receipt (e.g., damaged, intact).

5. Signature and Approval

  • Received By: Include the name and signature of the person who received the goods.
  • Date of Receipt: Record the date the items were inspected and accepted.

6. Additional Comments

  • Notes: Any relevant remarks about the delivery, such as discrepancies, damages, or special instructions.

Follow these steps to create a clear and effective GRN that helps you to ensure accuracy and accountability in your procurement process.

Conclusion

The Goods Received Note is an integral part of the procurement process, providing a vital checkpoint between ordering and payment. By verifying the receipt of goods, it ensures accuracy, accountability, and smooth financial transactions. Businesses should emphasize the proper creation and management of GRNs to enhance their procurement efficiency and maintain strong supplier relationships. As you review your procurement processes, consider the role of the GRN and how it can be leveraged to improve overall operational effectiveness.