Goods Receipt Note (GRN)

A Goods Receipt Note (GRN) is the record confirming that goods or services from a purchase order were actually received — what arrived, in what quantity, and when.

The GRN is the middle document in 3-way matching: it sits between the purchase order (what was ordered) and the invoice (what the supplier is billing for), and is what proves the delivery side of the transaction actually happened. For services rather than physical goods, the equivalent is usually called a Service Entry.

A GRN records what was actually received, in what quantity, on which date, and often its condition. It is created by the receiving team at the point of delivery.

The GRN is one of the three documents used in three-way matching, which is why accurate and timely receiving matters to the finance team.