A supplier delivery shortage check compares the quantity on a supplier’s bill with what actually reaches your shop, then records how any missing goods are resolved. Count in a common unit, preserve the delivery evidence and ask the supplier for a written response. This guide gives you a receiving checklist, a missing-carton example and a way to close the issue without counting stock twice.
Supplier delivery shortage check: what to record
Keep the delivery together until counted. Note who checked it and when.
| Record | What to write |
|---|---|
| Supplier and reference | Supplier name, invoice number and invoice date |
| Delivery details | Arrival date, delivery reference and person who counted |
| Product and unit | Exact item, pack size and pieces per carton |
| Billed and received | Both quantities in the same unit |
| Difference | Missing quantity; damage listed separately |
| Evidence | Photos of labels, packages and relevant paperwork |
| Follow-up | Supplier contact, agreed action and next check date |
Write “one carton of 12 storage jars missing” rather than “one box short”. Preserve the original invoice alongside your receiving note.
This is useful during seasonal stocking. India Post’s holiday list places Dussehra on 20/10/2026. Check unresolved deliveries before placing another festival order for the same goods.
Rule out a counting or packing difference
Before reporting a short delivery, check:
- Whether another carton is still in the vehicle, receiving area or back room.
- Whether loose pieces were packed separately from full cartons.
- Whether the invoice uses pieces while the delivery label uses cartons.
- Whether a similar-looking size or variant has been counted under the wrong item.
- Whether the supplier had already told you this was a split delivery.
Keep “missing”, “damaged” and “wrong item” on separate lines. Goods that arrived damaged need their own evidence and resolution; they are not missing goods.
For the earlier ordering stage, see purchase order vs purchase bill.
Worked example: one carton missing in Pune
Anita runs a household-goods shop in Pune. A local Maharashtra wholesaler invoices eight cartons of storage jars, with 12 jars per carton. Only seven cartons arrive, and a recount confirms there are no loose jars elsewhere.
These are fictional values before GST, used to measure the discrepancy:
| Check | Calculation | Result |
|---|---|---|
| Billed quantity | 8 cartons × 12 jars | 96 jars |
| Received quantity | 7 cartons × 12 jars | 84 jars |
| Missing quantity | 96 − 84 | 12 jars |
| Billed goods value | 96 × ₹50 | ₹4,800 |
| Received goods value | 84 × ₹50 | ₹4,200 |
| Missing goods value | 12 × ₹50 | ₹600 |
The values reconcile: ₹4,200 + ₹600 = ₹4,800. The ₹600 is the before-tax value under discussion, not an instruction to deduct that amount from the final invoice payment.
For this ordinary taxable delivery, both the supplier location and place of supply are Maharashtra, so CGST and SGST apply, as explained in CBIC’s place-of-supply FAQ 85. Confirm the product’s current classification and rate on gst.gov.in or with your CA. This table is not a complete tax invoice.
Anita keeps the seven cartons’ label photos with the invoice and writes the missing quantity on her receiving sheet. She asks the supplier to confirm whether the remaining carton will follow or the billing will be adjusted.
Send a message that the supplier can act on
Use a short factual message with the invoice reference:
We received seven cartons of storage jars against invoice SJ-184 dated 12/10/2026. The invoice lists eight cartons, each containing 12 jars. We counted 84 jars; 12 are missing. Photos and the receiving note are attached. Please confirm whether you will deliver the balance or arrange the appropriate billing adjustment, and when we should follow up.
Save the response beside the evidence. Add a follow-up date and the contact name.
Do not decide a deduction, refund or tax adjustment from a phone conversation alone. Get the agreed commercial resolution in writing and ask your accountant what supporting documents and entries it requires.
Close the shortage without counting stock twice
If the supplier sends the remaining carton, count it and reference the original shortage. Anita’s receiving record then shows 84 + 12 = 96 jars, with nothing still missing. A later delivery may fulfil the original invoice; it does not automatically represent a second purchase.
If the supplier agrees a billing adjustment instead, keep the final document with the original invoice. Check that the physical quantity, recorded stock and supplier balance reflect the same resolution.
In Yojika, saving a purchase bill increases stock. Before saving an unresolved invoice unchanged, confirm how your accountant wants the short receipt and disputed amount recorded. Do not add missing goods to available stock merely to match the paper bill, or silently change the supplier’s invoice total in your books.
For a bill already entered, use Purchases to search by supplier bill number or vendor. Open it and review the quantities and supplier reference. Editing a saved purchase also adjusts stock, so check existing payments and any earlier adjustments before correcting it. Keep the shortage evidence separately; this workflow uses a manual record.
Check GST credit separately
CGST Section 16 on CBIC’s tax information portal includes tax-document and receipt conditions for input tax credit. It also addresses goods received in lots or instalments. An invoice or a saved software entry alone does not establish eligibility.
For a disputed shortage, later delivery or supplier adjustment, confirm the current rule with your CA before claiming credit or changing a filed return.
Frequently asked questions
What should I do when a supplier delivers fewer goods than billed?
Recount the goods, check the pack size and document the difference against the supplier’s invoice. Send the evidence to the supplier and agree how the missing quantity will be resolved before finalising a disputed purchase entry.
Is a delivery shortage the same as damaged stock?
No. A shortage means goods are missing from the delivery; damaged stock has arrived but is not in the expected condition. Record the two separately so a later delivery or adjustment does not settle the wrong issue.
Should a missing carton be recorded as a purchase return?
Do not automatically treat goods that never arrived as goods sent back. Ask your accountant how to record the supplier’s agreed resolution without reducing stock twice.
Does a supplier invoice alone prove GST input tax credit is available?
No. Document and receipt conditions are among the requirements in CGST Section 16. For short deliveries or goods received in instalments, confirm the current rule with your CA before claiming credit.
Keep the purchase easy to find
Yojika lets you record supplier bill references, review purchase quantities and track the balance due. Explore the purchase and inventory features, or download Yojika to try the purchase workflow with sample data.