GRN (Goods Receipt Note)

A Goods Receipt Note is raised by the receiving party — a warehouse, plant or store — recording the quantity and condition of goods actually received. It is a control document: it exists so that what was ordered, what was despatched and what arrived can be compared, and any gap investigated before payment.

GRN is frequently confused with GR (Goods Receipt / Lorry Receipt), and the two are entirely different. A GR is issued by the transporter when goods are picked up. A GRN is issued by the consignee when goods are delivered. One opens the movement, the other closes it.

In three-way matching, the GRN is the middle document: purchase order, GRN and supplier invoice must agree before finance releases payment. Short quantities, damages and rejections are recorded on the GRN, which is what makes it the evidence base for a claim against either the supplier or the carrier.