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Goods Returned Documentation

Goods Returned Documentation

Goods Received Note (GRN)

  • Goods Received Note (GRN) is a document that represents the receipt of goods by customers. It also knows as a delivery note, which is used as the evidence that goods are delivered and the customers already received. Moreover, both suppliers and customers use GRN to compare between order and delivery quantity.

Return Delivery Note

  • When a customer buys a product and is not satisfied with the goods, the customer initiates a return. The return must be accompanied by a document called “Return Delivery Note”.

A debit note

  • A debit note is a document created by a buyer when returning goods received on credit. For returned items, the note will include the total anticipated credit, an inventory of the returned items, and the reason for their return. 

Credit note

  • A credit note is a receipt given by a warehouse to a customer who has returned goods, which can be offset against future purchases. 

Learning Activities

Visit any warehouse close to you and record the following and their functions:

  • Goods Return Policy
  • Documentation used in receiving and storing goods returned.


  1. Jumia is an online shop with millions of customers’ country wide. Unfortunately, some of their customers get wrong products delivered to them, whereas others simply don’t like the products delivered. Jumia has recruited you to develop for the company product return processes and procedures. What are some of the key elements that you would include in the final document?
  2. From the process and procedures developed above in (1) develop a goods return policy for the company.
  3. Using a warehouse known to you, briefly explain how returned goods are treated.
  4. Which documents would you require before goods are returned to a warehouse? Give justifications for your answer.