Para 9.6.5 - Goods Receipt (GRIR) | KartavyaDesk

Original Rule Text

9.6.6 Goods Receipt and Inspection Report 1. If the received material successfully passes the quantity and quality checks, accounting of the material received shall be based on the Goods Receipt and Inspection Report (GRIR - Annexure 25) prepared after inspection and acceptance of the material, which the concerned officers will sign. This includes cases where payment is made to the supplier on proof of dispatch, for which inspection at the suppliers’ premises is conducted by an authorised officer of Procuring Entity prior to dispatch by suppliers. This excludes cases of imported materials where accounting will be done on completion of certain further formalities as per regulations and practices. While a preliminary receipt is only an acknowledgement of the quantity received, GRIR is an acknowledgement of receipt of the correct quantity as well as quality of goods. GRIR is a voucher that forms the basis for the supplier to claim payment as per the contract. It also is a voucher for the amount of material received in the inventory accounts. Along with the GRIR, material is handed over to the warehouse where it is to be stored. 2. In case the received material fails to pass quantity and quality checks, a rejection GRIR is issued, noting the reasons for rejection. If feasible, a yellow paint (or chisel) mark should be put on the rejected material to prevent its resubmission by the supplier. The associated Finance/ FA should be asked to recover any advance payment or freight charges paid for the rejected quantity. The rejection GRIR contains instructions for the supplier to take back the rejected goods within a stipulated number of days (usually 21). During such time the materials lies with the consignee at supplier’s risk and cost. Such removal should be permitted only after the advance payment/freight paid is recovered. Lots that are under inspection, accepted, or rejected should be properly tagged, segregated, and identified. 3. In case the supplier does not lift the rejected goods within the stipulated time, a ground rent (say at 0.2% to 05% per day of the value of goods as per contract). If the supplier does not respond within a reasonable time, the procuring entity may treat the material as scrap and dispose it off as deemed fit, under intimation to the supplier, to recover its dues. Such provisions should be part of the tender document. 4. Delay in preparation and release of GRIR delays payment to the supplier. Procuring entities must put in place a system of records/ monitoring and periodic inspection by senior supervisors/ officers so that GRIR is released without any undue delay (say not later than 21 days). A summary of such cases of undue delay may be requested and reviewed by the head of the procuring entity every month.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• •GRIR confirms both quantity and quality of received goods.
• •GRIR serves as a voucher for supplier payment and inventory accounting.
• •Rejected goods require a 'rejection GRIR' and must be removed by the supplier.
• •Delay in GRIR preparation can lead to delayed payments to suppliers.
• •Procuring entities should have systems to monitor and expedite GRIR release (ideally within 21 days).

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.