Goods Received Notes in Construction

What you need to know

A GRN records the receiving check; the delivery note records what the supplier says it sent.
Count goods where appropriate and use batch or weighbridge evidence for bulk deliveries, recording limitations.
Record discrepancies and notify the supplier promptly under its terms. A signature or “not checked” note is not a legal shield.

Take a delivery where the note says 2,000 blocks and the pallets on the ground add up to 1,600. If someone signs the note and the invoice arrives for 2,000, the only paperwork on file is the supplier's.

What is a goods received note?

A goods received note (GRN) is a record raised by the person who receives a delivery. It shows what was counted, its condition and what was accepted, checked against the purchase order and the supplier's delivery note. Finance uses it to match invoices before paying.

It's also written goods receipt note, which means the same thing.

HMRC procure-to-pay guidance describes a GRN as an internal receipt record sent to accounts payable. On site, use the checks recorded by the receiving team, even where someone in the office enters the GRN.

An office-entered GRN can be reliable if it uses a checked site receipt. If it simply copies an unchecked ticket, it adds little assurance about the quantity or condition received.

What is the difference between a goods received note and a delivery note?

The supplier raises the delivery note and it says what the supplier sent. The receiver raises the goods received note and it says what was counted and accepted.

	Delivery note	Goods received note
Raised by	The supplier	Whoever receives the goods
Travels with	The goods	Stays with you
Records	What the supplier says it sent	What you counted and accepted
Signed by	Receiver, and driver where the form/procedure requires it	The receiver, and a second person where your procedure asks for one
Used for	Checking the delivery on the day	Matching to the purchase order and the invoice

A matching GRN is still a control record, not just a formality. Record the quantity and the check performed, including limitations. If the note and check differ, preserve both figures and explain the discrepancy.

A purchase order is different again. The buyer raises it before the delivery to say what it wants, and the receiver raises the goods received note after it to say what turned up.

When quantity comes from a batch or weighbridge record

Bulk quantities may come from batch or weighbridge records rather than a visual count. Record the load reference, quantity, unit and source; check the destination and identify discrepancies. Do not describe a receiver’s visual check as independent verification of tonnage.

For qualifying road deliveries of ballast and ready-mixed concrete/cement mortar, the Weights and Measures Act provides for a seller-signed delivery document with load particulars. It is not a general rule for every construction delivery. Check the current text and exemptions for the transaction. Sources: Weights and Measures Act, Schedule 4, Part II; Weights and Measures Act, Schedule 6, Part II.

What goes on a goods received note

There's no fixed format, and your contract or company procedures may add fields. These are the ones we'd include.

GRN number. One sequence for the project or the store, so every note can be quoted.
Date and time received. The moment the goods arrived, not the day the form was filled in.
Supplier and their delivery note number. So the two documents can be paired.
Purchase order number. So the delivery can be measured against what was ordered.
Project and cost code. So the delivery books to the right job.
Each line: description, unit, quantity ordered, quantity on the delivery note, quantity counted, quantity rejected and quantity accepted.
Condition and reason. Short, damaged, wrong item or over-delivered, in a few words.
Where it went. The unloading point or storage location, which matters on a site with several compounds.
Who received it, with a signature, and a second name where your procedure asks for one.

Keep photographs of discrepancies and a record of notification to the supplier. Use a GRN form that supports these fields and your receiving procedure; check the download before adopting it.

How to raise a goods received note on site

Six steps, and the first one has to happen before the driver leaves.

Count and inspect safely. Check accessible goods against the note and order while the vehicle is there. Follow the unloading method and supplier terms; do not break packaging or delay a safety-critical operation just to complete a form.
Record differences on your copy and the driver’s or electronic record. State actual shortages or damage and ask the driver to acknowledge them. If a check is incomplete, say what was not checked; that annotation does not automatically preserve rejection rights.
Photograph the marked-up record and any visible damage. Save the original files with the delivery reference. Photos support the record; their evidential value depends on authenticity and context, not simply a timestamp.
Raise the note the same day. Enter the figure on the delivery note as printed, your count, and what you accepted and rejected. Record the count even when it matches.
Tell the supplier while it's fresh, and confirm it in writing. Write down who you spoke to and when. Some supplier terms set a short deadline, so don't leave it.
File it with the site record. Keep the signed delivery note, the goods received note and the photos with that day's site diary entry.

A worked example

Illustrative delivery: 2,000 blocks, 8 tonnes of T16 rebar and 40 lintels are shown on the note. The site counts 1,600 blocks and 40 lintels, of which two are damaged. The rebar quantity is supported by the appropriate delivery/weight record, not a visual count of tonnage.

Description	Ordered	On note	Counted	Rejected	Accepted	Still to come	Status
Blockwork, 100mm aircrete	2,000	2,000	1,600	0	1,600	400	Short
Rebar T16	8t	8t	8t	0	8t	0	Complete
Precast lintels	40	40	40	2	38	2	Part rejected

The engineer writes "short 400 blocks, 2 lintels cracked" on both copies, gets the driver to initial them, photographs the note and the lintels, and raises GRN-0187 the same morning. The supplier is phoned at 10:05 and emailed at 10:20.

When the invoice arrives for 2,000 blocks, there's a dated record of what came. The query can go to the supplier that day, not weeks later after the blocks are laid. The names and numbers here are made up.

Signing for a delivery: what the law says and what it doesn't

Signing to acknowledge receipt is not necessarily acceptance of the goods in the legal sense. What was signed, the opportunity to inspect and the agreed supply terms all matter.

For a commercial sale, the Sale of Goods Act addresses examination and acceptance. Acceptance can arise from communicating acceptance, acting inconsistently with the seller’s ownership, or retaining goods for a reasonable time without rejection, subject to the examination safeguards. This is a summary, not an exhaustive statement of rejection rights. Sources: Sale of Goods Act, section 34; Sale of Goods Act, section 35.

Jewson Partnership Solutions’ current terms illustrate why supplier wording matters. Clause 6.2 requires an immediate call and written shortage notice within three working days. It also contains deemed-quantity, waiver and limited-remedy provisions. These are that supplier’s terms, not a general legal deadline; applicability and enforceability are separate questions. Source: Jewson Partnership Solutions terms, clause 6.

Record what the signature acknowledges and what was not checked. Notify discrepancies promptly under the applicable terms. Writing “not checked” is useful evidence of a limitation, but is not a substitute for inspection, notification or legal advice where rejection is disputed.

Three-way matching

Three-way matching compares the PO, receipt record and invoice. HMRC describes it as a purchasing control. The GRN should reflect the actual receiving check so that the match can identify differences. Source: HMRC procure-to-pay guidance.

If an unchecked supplier quantity is copied into the GRN, agreement with the invoice may only show that the same figure was repeated. Record the source and method of the quantity check.

The QS can use the same records to reconcile a cost, but passing a finance match does not decide contractual entitlement or settle a quality dispute.

The NEC webinar Q&A recommends starting material-cost verification with invoices and payment evidence, with delivery/order records requested where the description is vague or the Project Manager is remote. This is assurance guidance, not a rule that every missing GRN is Disallowed Cost. Source: NEC cost assurance Q&A.

Keeping the goods received note with the site record

Gather records delivery notes within the shift record, alongside the day’s work and resources. Its Record product page also describes photos with timestamps and GPS metadata. These records support a delivery history; they do not, by themselves, confirm the quantity received or prove that materials were used. See the Gather Record product page or book a demo.

The site diary template shows the layout, and the materials delivery log template keeps a running register of every delivery against its order.

FAQ

What does GRN stand for?

GRN stands for goods received note. It's also called a goods receipt note, and the two mean the same thing.

What is the purpose of a goods received note?

It records what a site received, so an invoice can be checked against the order and the count before it's paid.

Is a goods received note a legal requirement?

A GRN is an internal receiving control, rather than a universal form prescribed for all deliveries. Your contract, client, company procedures or transaction-specific rules may require particular records. Check those requirements before deciding what is optional. Source: HMRC procure-to-pay guidance.

Who raises a goods received note?

The person or team that receives the goods. On a construction site that's usually the site engineer, foreman or storeman who counted the delivery, and in a merchant's yard or a factory it's the goods-in team.

What's the difference between a goods received note and a delivery note?

The supplier raises the delivery note and it says what the supplier sent. The receiver raises the goods received note and it says what was counted and accepted. When the two differ, the goods received note is where the gap is recorded.

What's the difference between a goods received note and a purchase order?

The buyer raises the purchase order before the delivery to say what it wants. The receiver raises the goods received note after it to say what turned up.

How long should I keep goods received notes?

Keep GRNs with delivery and site records under an agreed retention policy. VAT Notice 700/21 generally requires VAT business records for at least six years. Contract claims may have different periods: in England and Wales, generally six years for simple contract and twelve for specialty, from accrual of the cause of action and subject to exceptions. Do not delete relevant records during a dispute. Sources: Limitation Act, section 5; Limitation Act, section 8.

What should I do if a delivery is short or damaged?

Record the actual discrepancy, photograph it, raise the receipt record and notify the supplier promptly in the required form. Keep evidence of the notice. Marking a delivery note does not replace any contractual claim or rejection procedure.