Goods received note (GRN)

A goods received note, or GRN, is the record made when a supplier's delivery arrives. Whoever receives the goods counts them, checks their condition and notes what was accepted. The GRN is then matched with the purchase order and the supplier's bill before payment.

Example

A distributor orders 50 cartons of cooking oil at Rs 6,200 each, a purchase order of Rs 310,000. The truck arrives with 48 cartons, and one of them is leaking. The godown keeper accepts 47 cartons and writes that on the GRN.

The supplier's bill says Rs 310,000. Because of the GRN, the distributor pays only for the 47 good cartons, Rs 291,400, and the difference of Rs 18,600 is settled with the supplier.

Why it matters

• You pay only for the goods that actually arrived in good condition.
• Short and damaged deliveries are recorded on the day, while the driver is still there.
• Stock records start from the right number.

How software handles it

In trading software, receiving goods is part of recording the purchase. In Taajir, the purchase invoice is entered with the quantity actually received, so stock goes up by that amount and the supplier's ledger shows what you owe. It can be checked against the purchase order you raised. Returns for damaged goods are usually handled with a debit note.