If you have ever paid for something that never arrived, this is the document that would have stopped it. What a goods received note is, plainly: your own record of what turned up, written by the person who received it, at the moment it arrived.
Why the supplier’s note is not enough
A supplier’s delivery note says what they believe they sent. Your GRN says what you actually got. Most of the time they agree. The times they do not are exactly the times it matters.
Signing a driver’s delivery note is not the same as checking a delivery. Drivers wait, and a signature given under time pressure is worth very little later.
Who writes it, and when
The person physically receiving the goods, at the point of receipt. Not the office, not later from the paperwork.
Raising a GRN from the supplier’s own delivery note the next morning defeats the purpose entirely. You have copied their claim into your system and called it verification.
What to record
- The purchase order number the delivery relates to.
- The supplier and their delivery note number.
- The date and time received.
- Each line: what it is, and the quantity actually received rather than the quantity ordered.
- The condition of each line.
- Who checked it, and their signature.
That fourth point is where most GRNs fail. A form pre-filled with ordered quantities invites someone to tick rather than count.
A worked example
GRN-0091 Received 20 August 2026, 09:40
Against PO-0184 Supplier: Nyali Timber
Their delivery note: DN-4471
Description Ordered Received Condition
Pine studwork 38x63mm, 2.4m 120 118 2 split, rejected
OSB3 sheathing 2440x1220x11mm 40 40 Good
Fixings, box of 500 4 4 Good
Checked by: J. Mwangi Signature: ____________Ordered and received side by side, with the difference visible. That single line about two split lengths is what saves 840 shillings at payment time and, more usefully, the argument about whether they were split on arrival.
Partial deliveries
Common with builders’ merchants. Record what came, note the balance as outstanding, and raise a second GRN when the rest arrives.
Do not hold the GRN open waiting for the remainder. Two documents against one PO is normal and reconciles cleanly. One document edited twice does not.
Rejections
If you reject a line, say why on the GRN and make sure the driver takes it back. A rejected item still in your yard is an item you will end up paying for.
Photograph damage before the vehicle leaves. It costs nothing and settles disputes that otherwise come down to two recollections.
What it is for
The GRN is the middle document in three way matching: the purchase order says what you agreed to buy, the GRN says what arrived, and the supplier’s invoice says what they want paying. Match all three before paying.
Services
There is nothing to count, but the same control applies. A note confirming the work was performed, signed by whoever received it, plays the same role. For repair work, a signed job card does it.
Keeping them
File GRNs by PO number, with the PO and the invoice. Nothing is stored for you here, so save each sheet to your own disk as you raise it.
Next
For a reusable layout, see a goods received note template. For handling shortfalls, see short and damaged deliveries. Or open the goods received note generator.