Delivery Note & Receipt Note (Challans)

Learning Objectives

Day 3 complete karne ke baad student:

• Receipt Note aur Delivery Note ka core business concept samjhega.
• Purchase Order (PO) ke against Receipt Note (Alt + F9) create kar payega.
• Sales Order (SO) ke against Delivery Note create kar payega.
• Partial receipt aur partial delivery handling master karega.
• Pending PO/SO quantities ko multiple shipments ke through track karega.
• Receipt Note vs Purchase Invoice aur Delivery Note vs Sales Invoice ka difference samjhega.
• Order → Note → Invoice ka complete inventory-to-accounting workflow perform karega.
• Pre-closure aur physical inventory registers (Stock Summary) ko verify karega.

Core Concepts: Receipt Note & Delivery Note

Real-world supply chain operations mein physical goods ka movement aur financial/tax invoicing alag-alag timelines par hoti hai:

• Receipt Note (Alt + F9): Jab supplier se physical goods warehouse mein receive ho jaate hain lekin official Purchase Invoice baad mein process hoti hai. (Effect: Physical stock increases, Supplier bill liability pending).
• Delivery Note: Jab business customer ko goods dispatch/deliver karta hai lekin Sales Invoice immediate generate nahi hoti. (Effect: Physical stock decreases, Customer receivable billing pending).

Document Workflow & Comparison Matrix

Golden Inventory Chain Rule:
Purchase Side: Purchase Order → Receipt Note (Stock In) → Purchase Invoice (Liability)
Sales Side: Sales Order → Delivery Note (Stock Out) → Sales Invoice (Receivable)

Practice Company & Review of Day 2 Orders

• Company: ABC Traders (Maharashtra) | FY: 2026–27
• Purchase Order Review (PO-201 from Tech Distributors): Laptop (25 Nos @ ₹40,000) + Printer (40 Nos @ ₹8,000) = Total ₹13,20,000.
• Sales Order Review (SO-201 to Mumbai Office Solutions): Laptop (15 Nos @ ₹50,000) + Printer (25 Nos @ ₹12,000) = Total ₹10,50,000.

Practical Walkthroughs & Partial Fulfilments

Part A — Purchase Side: PO → Receipt Note → Invoice

1. First Receipt Note (Partial): Press Alt + F9 (Receipt Note) → Select Party: Tech Distributors → Link Order Ref: PO-201 → Receive Laptop = 10 Nos & Printer = 20 Nos.
   Balance Pending: Laptops = 15 | Printers = 20.
2. Second Receipt Note: Against same PO-201, receive Laptop = 15 Nos & Printer = 10 Nos.
   Balance Pending: Laptops = 0 | Printers = 10.
3. Final Receipt Note: Receive remaining 10 Printers. PO-201 becomes Fully Fulfilled (Pending = 0).
4. Purchase Invoice Linking: Open Purchase Voucher (F9) against Receipt Note reference to book final financial liability.

Part B — Sales Side: SO → Delivery Note → Invoice

1. First Delivery Note (Partial): Go to Vouchers → Select Delivery Note → Select Party: Mumbai Office Solutions → Link Order Ref: SO-201 → Dispatch Laptop = 6 Nos & Printer = 10 Nos.
   Balance Pending: Laptops = 9 | Printers = 15.
2. Second & Final Deliveries: Record subsequent dispatches until SO-201 pending quantity reaches 0 (Fully Fulfilled).
3. Sales Invoice Linking: Open Sales Voucher (F8) against the respective Delivery Note to generate financial billing and receivables.

Handling Order Pre-Closure with Physical Notes

If a supplier or customer cannot fulfill remaining order quantities after partial receipts/deliveries, use Pre-Closure to clear outstanding registers.

• Example (PO-301 to Maharashtra Computer House): Ordered Monitors (30) + Keyboards (100). Received Monitors (30) + Keyboards (60). Remaining 40 Keyboards are discontinued by the manufacturer → Pre-close 40 Keyboards → Outstanding becomes 0.

Complete Practice Sets

Practice Set A (Receipt Note Tracking):

• Create PO-401 to Tech Distributors for Laptops (30 Nos) and Printers (50 Nos).
• Record Receipt Note 1 (Laptops: 10, Printers: 20).
• Record Receipt Note 2 (Laptops: 10, Printers: 15).
• Record Receipt Note 3 (Receive balance quantities to close PO).

Practice Set B (Delivery Note Tracking):

• Create SO-401 to Pune Retail for Monitors (25 Nos) and Keyboards (100 Nos).
• Record Delivery Note 1 (Monitors: 10, Keyboards: 40).
• Record Delivery Note 2 (Monitors: 10, Keyboards: 30).
• Deliver remaining quantities and generate Sales Invoice.

Verification Reports, Common Mistakes & FAQs

Verification Reports in TallyPrime:

• Receipt Note Register & Delivery Note Register: Verify chronological records of physical inward and outward movements linked to POs and SOs.
• Stock Summary: Confirm that physical stock increases upon saving a Receipt Note and decreases upon saving a Delivery Note.
• Order Outstanding Reports: Check that pending quantities reduce accurately across shipments.

Common Mistakes:

• Confusing a Receipt Note with a financial Purchase Invoice, leading to double-booked liabilities.
• Creating Delivery Notes without linking original Sales Order references.
• Assuming that saving a Receipt Note automatically updates accounts payable (it only updates inventory).
• Forgetting to pre-close cancelled order balances, inflating stock commitment reports.

Frequently Asked Questions:

• Q: Receipt Note aur Purchase Invoice mein kya antar hai?
  A: Receipt Note physical goods warehouse mein aane ka proof hai (inventory update), jabki Purchase Invoice supplier ka financial billing document hai (liability update).
• Q: Kya ek hi Purchase Order ke against multiple Receipt Notes ban sakte hain?
  A: Haan, partial shipments ke case mein multiple Receipt Notes ek hi PO reference ke under create kiye ja sakte hain.
• Q: Delivery Note save karne par stock par kya impact padta hai?
  A: Physical stock quantity kam ho jaati hai kyunki goods dispatch ho chuke hain.

Quick Revision & Completion Checklist

Day 3 Inventory Movement Golden Workflow:
Purchase Order (PO) → Receipt Note (Alt+F9) [Stock Increases] → Purchase Invoice (F9) [Liability Booked] → Stock Summary Reconciled

Completion Checklist:

• Receipt Note (Alt + F9) and Delivery Note concepts mastered
• Partial receipts and partial deliveries recorded against PO-201 and SO-201
• Multiple Receipt/Delivery notes linked successfully to single orders
• Purchase Invoices and Sales Invoices generated against Note references
• Pre-closure applied to unfulfilled order balances (PO-301)
• Stock Summary and Order Outstanding reports verified