Goods Received Note (GRN): Format and Example

A delivery van drops off 50 reams of paper, 8 toner cartridges and 40 box files. Your purchase order asked for 10 cartridges, and two reams are wet. The goods received note (GRN) is where you write that down: a short internal record of what arrived, what you accepted and what you rejected, signed by the person who checked it. It is the document that stops you paying for goods you never got.

This guide explains the GRN format, which fields to include, how the GRN fits between the purchase order and the supplier invoice, and how to fill one in using a worked example with real numbers. It also covers the most common mistakes receiving teams make, and what to do when the delivery does not match the order.

What is a goods received note?

A goods received note is a buyer-side document created when goods are delivered. It confirms three things: that a delivery happened on a given date, which items and quantities were physically received, and whether those items were accepted after inspection. In larger companies the GRN is generated in the purchasing or inventory system. In a small business it may be a paper form in a duplicate book or a simple spreadsheet row, and that is fine as long as it is consistent.

The GRN sits in the middle of the purchasing cycle:

1. You raise a purchase order with agreed quantities and prices.
2. The supplier ships the goods with a delivery note or challan.
3. Your receiving team counts and inspects the goods and records the result on a GRN.
4. The supplier sends an invoice.
5. Accounts compares PO, GRN and invoice before paying. This is the three-way match in accounts payable.

Because the GRN records accepted quantities, it is also the trigger for updating stock. Every accepted line on a GRN should become a receipt entry in your stock register.

GRN format: fields to include

A practical goods received note format has a header, an item table and a sign-off block. The table below lists the fields most businesses use.

Field	What to write	Why it matters
GRN number	Your own sequential number, e.g. GRN-2026-0311	Unique reference for audit and matching
Date and time received	12 Nov 2026, 10:40	Proves when risk and custody passed to you
Supplier name and code	Northgate Office Supplies, SUP-014	Links the GRN to the right supplier account
Purchase order number	PO-2026-0418	Lets accounts match the delivery to what was ordered
Supplier delivery note / challan no.	DN-88213	Shows what the supplier says it shipped
Carrier and vehicle details	Courier name, vehicle number, driver	Useful for transit damage claims
Item code and description	PAP-A4-80, A4 copier paper 80gsm	Identifies exactly what was received
Unit of measure	Ream, box, kg, piece	Avoids counting packs as units
Quantity ordered	From the PO	Baseline for shortages
Quantity received	Physically counted	What actually arrived
Quantity accepted / rejected	After inspection	Only accepted goods should be paid for
Reason for rejection	Damaged, wrong item, expired, excess	Basis for a return or claim
Storage location	Bin or shelf code	Helps the stock count later
Received by / inspected by	Names and signatures	Accountability

Optional fields include unit price and line value (copied from the PO), batch or lot numbers, expiry dates for food and pharmaceuticals, and serial numbers for equipment.

Goods received note example

Here is a filled-in GRN sample for the delivery described at the top of this article. Prices are taken from the purchase order so the accepted value can be checked against the invoice.

Item	Unit	Ordered	Received	Accepted	Rejected	Unit price	Accepted value	Remarks
A4 copier paper 80gsm	Ream	50	50	48	2	4.20	201.60	2 reams water damaged
Toner cartridge TN-2420	Piece	10	8	8	0	38.00	304.00	2 short, back-ordered
Box file, foolscap	Piece	40	40	40	0	2.75	110.00	OK
Total accepted value (before tax)							615.60

Header: GRN-2026-0311, received 12 Nov 2026 at 10:40, supplier Northgate Office Supplies, PO-2026-0418, delivery note DN-88213. Received by the storekeeper, inspected by the office manager.

Now suppose the supplier invoice charges for the full order: 50 reams (210.00), 10 cartridges (380.00) and 40 box files (110.00), a total of 700.00 before tax. The GRN shows the difference immediately:

• Paper: 2 rejected reams x 4.20 = 8.40
• Toner: 2 undelivered cartridges x 38.00 = 76.00
• Total over-billed: 8.40 + 76.00 = 84.40 (700.00 - 615.60)

Accounts should either ask the supplier for a credit note or a corrected invoice, or hold the 84.40 until the back-ordered cartridges arrive on a second GRN. The two wet reams go back to the supplier with a goods return note. Before releasing payment, run through a quick checklist for supplier invoices so short deliveries are never paid in full by accident.

How to fill in a GRN step by step

1. Have the PO ready before the van arrives. The receiver should know what was ordered. Some businesses deliberately hide quantities (a "blind receipt") so the count is not influenced, then compare afterwards.
2. Check the paperwork. Compare the supplier's delivery note with your PO number and the address. Refuse deliveries addressed to someone else.
3. Count every line. Count outer cartons and, where practical, open them to count inner units. Note the unit of measure clearly.
4. Inspect quality. Look for damage, wrong specifications, expiry dates and broken seals. Photograph any damage before signing anything.
5. Record received, accepted and rejected quantities separately. Never write only one number. A received-but-rejected item still needs a return and a credit.
6. Sign the carrier's proof of delivery with qualifications. If cartons are damaged, write "received 12 cartons, 1 damaged, subject to inspection" rather than a clean signature.
7. Issue the GRN number and file it. Send one copy to accounts, keep one in stores, and give one to the supplier if they request acknowledgement.
8. Update stock. Post accepted quantities to the stock register the same day.

GRN variations by business type

Retail and wholesale

High-volume shops usually receive against a PO in their point-of-sale or inventory system, which prints the GRN. Key extras are barcodes and the selling price, so shelf labels can be updated at receipt.

Food, pharmacy and cosmetics

Add batch number, manufacturing date, expiry date and storage temperature on arrival. Reject chilled goods that arrive above the required temperature and write the reading on the GRN.

Construction and building materials

Deliveries are often made to a site, not a warehouse. The site supervisor signs the GRN, and quantities may be in tonnes, cubic metres or running metres. Weighbridge slips should be attached.

India and Pakistan

In South Asia the supplier usually sends goods with a delivery challan, and in India larger consignments travel with an e-way bill. The GRN should record the challan number and, where relevant, the e-way bill number so the purchase can be reconciled with the supplier's tax invoice later. Many businesses also note the vehicle number from the challan.

GRN in Excel or on paper

A goods received note format in Excel works well for small teams. Use one sheet per month with one row per item line, and include columns for GRN number, date, supplier, PO number, item, ordered, received, accepted, rejected, reason, unit price and accepted value. A simple formula (accepted x unit price) gives the value, and a filter by PO number shows whether an order is complete. Lock the GRN number column so numbers cannot be edited after entry.

Paper GRN books in duplicate or triplicate are still common in warehouses without computers at the dock. If you use paper, enter the GRN into a spreadsheet or accounting system weekly so it can be matched to invoices.

Common GRN mistakes

• Copying the delivery note instead of counting. The GRN is worthless if it just repeats the supplier's figures.
• One quantity column. Without separate received and accepted figures, rejected goods slip into stock and get paid for.
• No PO reference. Accounts cannot match the delivery, so invoices sit unpaid or get paid without checks.
• Clean signatures on damaged deliveries. Signing "received in good condition" weakens a later damage claim against the carrier.
• Late entry. A GRN written days later is guesswork. Record it at the dock.
• Mixing up partial deliveries. Each delivery gets its own GRN, even against the same PO.

How the GRN links to your other records

Once a GRN is accepted, three records change. Stock goes up in the stock register. The supplier invoice, once matched, is entered in your purchase register. And any rejected goods start a return, which usually ends with a supplier credit note or your own debit note. Keeping these links tidy means your stock count, payables balance and supplier statements all agree at month end.

If you sell goods as well as buy them, your customers will expect the same discipline from you: a clear delivery note with the goods and an invoice that matches what they accepted. You can build that invoice free in our online invoice generator, with no account required, and download it as a PDF to send alongside the delivery.