What a goods received note is — and why it protects your money
A goods received note (GRN) is the buyer’s record of what actually arrived. When a delivery comes in against a purchase order, the person receiving it counts and checks the goods and records them on a GRN — quantities received, and anything short, damaged or wrong. It is the receiving half of the paper trail, and it is what you check the supplier’s invoice against before you pay.
For a Kenyan business, the GRN closes the loop the purchase order opened. It sits at the centre of “three-way matching”: the purchase order (what you ordered), the GRN (what you received) and the invoice (what you’re billed) must all agree on item, quantity and price before a shilling leaves your account. Skip the GRN and you are paying invoices on trust — the easiest way to be over-charged for goods you never received in full.
The GRN is issued by you, the buyer — not the supplier. It complements the supplier’s delivery note: the delivery note is their claim that they delivered; the GRN is your independent confirmation of what you accepted. Where the two disagree, the GRN — signed by your store-keeper at the point of receipt — is your evidence.
What a proper goods received note includes
- ◆Your business name (the receiver) and contacts
- ◆A GRN number and the date the goods were received
- ◆The purchase order number it fulfils
- ◆The supplier the goods came from
- ◆Each item and the quantity actually received
- ◆A note of any shortage, damage or wrong item
- ◆The name and signature of the person who received and checked the goods
Common mistakes to avoid
- ✕Paying the invoice without matching it to a GRN — you can’t prove what arrived
- ✕Not recording short or damaged deliveries, then having no basis to claim
- ✕Leaving off the PO number, breaking the three-way match
- ✕Nobody signing — an unsigned GRN isn’t independent evidence of receipt
Questions
What’s the difference between a GRN and a delivery note?
The supplier issues the delivery note (their claim of what they sent); you, the buyer, issue the GRN (your record of what you actually received and accepted). You check one against the other — and against the PO — before paying. Two sides of the same delivery.
Do I really need a GRN if I have the delivery note?
Yes. The delivery note is the supplier’s word; the GRN is your independent check, signed by your own person at receipt. Relying only on the delivery note means paying for whatever the supplier says they sent, not what you got.
What is three-way matching?
Before paying a supplier you confirm that the purchase order, the goods received note and the invoice all agree on item, quantity and price. The GRN is the “what we received” leg — the core financial control in procurement, and what auditors look for.
Who signs the goods received note?
The person who physically receives and checks the goods — usually a store-keeper or whoever accepts the delivery. Their signature and the date make the GRN evidence of what was actually accepted.
Should a GRN show prices?
Not necessarily. Its job is to confirm quantities received against the order; pricing lives on the PO and invoice. Keeping the GRN focused on quantity and condition makes the receiving check fast and clear — this tool omits prices for that reason.
The goods received note generator is free to build and preview. Downloading a clean PDF without the small watermark is KES 50 in Kenya — a one-off, valid for a few hours so you can make several — and free everywhere else. No account needed; your business details are saved on your own device.