Date of Entry in Purchase Register

This query is : Resolved 

17 October 2025 Sir
Invoice of the Raw materials(RM) raised 15/20 days after the Raw material enter into the store.
Initially quality checking of materials done within 3 to 4 days after RM are entering Store room. Defective materials are either returned or value will be deducted.
My query is Which date on entry of RM will be shown in Purchase Register?
Regards
Abhijit

17 October 2025 The entry date in the purchase register will be the actual date when RM enters the store room, regardless of when the invoice is received or quality checked.

17 October 2025 Goods Receipt Date: The purchase register records the RM entry based on the physical receipt of materials (goods receipt date), as this marks the actual acquisition and acceptance of inventory by the organization.

Quality Check: The quality checking process (done in 3-4 days) impacts whether materials are accepted fully, partially, or rejected. Defective items may be returned, and any deductions/returns are updated accordingly, often via credit notes or debit notes—but the original entry is made as per the initial goods receipt date.

Invoice Date: The invoice, raised 15-20 days later, documents the financial obligation and is matched against the purchase register details. However, it is not the primary reference for RM entry.

17 October 2025 Sincere Thanks to Sir Rambhia for clarify my doubt in a very elaborate way
Regards
Abhijit

17 October 2025 You are welcome.

20 November 2025 Follow a document based date. You can consider any document which is reliable. If the invoice is not prolonged than the delivery, you can consider the invoice date also. If you follow the Quality Check and inward date, keep the same document in support and follow uniformly for every purchase.


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