What is a GRN for?
An invoice says what a supplier wants to be paid for. A purchase order says what you asked for. Neither proves that the goods arrived in good condition. The goods received note fills that gap. It is a signed record that a named person saw the goods and counted them against the order.
Without a GRN, finance has to rely on the buyer’s word. With one, there are two independent records before money leaves.
What does a GRN contain?
- GRN number and date. Unique, in sequence.
- Purchase order number and supplier. So the note links to the order.
- Delivery details. Delivery note number, vehicle or courier, date and time.
- Items. Description, quantity ordered, quantity delivered and quantity accepted.
- Condition. Notes on damage, wrong items, missing parts or expiry dates.
- Receiver. Name, signature and date.
- Location. Where the goods were delivered.
How do you check a delivery?
Follow the same short routine each time:
- Compare the delivery note with the purchase order, not just with itself.
- Count the items. Do not accept “the box says 100”.
- Inspect for damage, and check expiry dates on medicines, food and similar items.
- Check quality against the specification in the order.
- Record the accepted quantity and every difference on the GRN.
- Sign and date it the same day.
If goods are rejected, say so on the note, tell the buyer, and keep the evidence, such as photos.
What about short, damaged or wrong deliveries?
Treat each case differently:
| Situation | What to record | Typical next step |
|---|---|---|
| Short delivery | Quantity received and quantity outstanding | Keep the order open; do not pay for the shortfall |
| Damaged goods | Quantity damaged, with photos | Reject or agree a credit with the supplier |
| Wrong items | Items received and items ordered | Return or agree a replacement |
| Late delivery | Actual date against the date promised | Note it for the supplier review |
Late delivery is easy to forget. Writing the actual date on each GRN builds the evidence for a vendor scorecard.
Does a GRN move stock?
Not automatically, in many systems and in EMPOBase. A GRN records that goods arrived and were accepted. Your stock record, the running count of what you hold in each store, is a separate record. If a store officer does not update it, the warehouse count and the receipts will drift apart. Our article on warehouse inventory management covers how to keep both in step.
How does the GRN fit the payment check?
Before paying, finance compares three documents: the order, the GRN and the invoice. Quantities and prices should agree, or the difference should be explained. This is called a three-way match. The GRN is the middle document, and the one most often missing.
A short example. An order for 50 mosquito nets arrives in a truck. The store officer counts the boxes against the purchase order, not the delivery note, and finds 48 nets, two of them torn. She writes on the GRN: ordered 50, delivered 48, accepted 46, damaged 2, short 2. She photographs the torn nets, signs, and sends a copy to the buyer and to finance. Finance pays for 46 and asks the supplier for a credit note for four. Without the GRN, the invoice for 50 would likely have been paid in full.
What should you do if the receiver is not available? Never let the driver leave a delivery unsigned, and never sign blank forms in advance. Name a deputy receiver in writing, so a delivery is always checked by someone who knows the order.
How long should you keep GRNs? Keep them with the purchase file for the retention period in your donor agreements and national rules. Laws differ by country, so check which period applies to you.
What about goods delivered straight to a site? Sometimes a supplier delivers to a field site, not to your main store. The receiving rule stays the same: someone at the site who knows the order checks the goods and signs a GRN, and a copy reaches finance quickly, by scan or photo if needed. Do not wait for the paper original to travel before you record the receipt, but do keep the original for the file once it arrives.
Where EMPOBase fits
In EMPOBase, Goods Receipt Notes let a store or receiving officer record what physically arrived against a purchase order, with accepted quantities and any differences that need your team’s attention. The receipt sits in the same chain as the requisition, the order and the payment approval for the project. A goods received note does not move stock; Inventory is a separate record that your store officers update. See the procure-to-pay workflow for where the receipt sits.