What is three-way matching?

Checking the PO, goods receipt and supplier invoice agree before payment.

It prevents paying for goods not received or at a wrong rate, and catches duplicate invoices.

What is two-way matching?

Comparing only the PO and the invoice, without the receipt.

Three-Way Matching: PO, GRN and Supplier Invoice

Q: Does NexoraIMS do it?

Yes, supplier invoices are checked for duplicates and matched three ways.

Before you pay a supplier, three documents should agree: what you ordered, what you received and what they billed. This is three-way matching, and it prevents overpaying.

The three documents

Document	Says	Created by
Purchase order	What we agreed to buy and at what rate	You
Goods receipt note (GRN)	What actually arrived, and what was rejected	Your store
Supplier invoice	What the supplier is charging	Supplier

What is compared

Quantity: invoice quantity should not exceed received (accepted) quantity
Rate: invoice rate should match the PO or contract rate
Tax and charges: GST and freight as agreed
Duplicates: the same supplier invoice number should not be booked twice

Example

Item	PO	GRN (accepted)	Invoice	Result
Item A	100 @ ₹50	95	100 @ ₹50	Mismatch: invoice 5 units more than received
Item B	40 @ ₹80	40	40 @ ₹85	Mismatch: rate above PO

Tolerances

Many firms accept small differences (for example 1-2%) automatically and escalate the rest. Decide what you accept before software enforces it.

How NexoraIMS helps

Supplier invoices are checked for duplicates and matched against the order and the receipt, and contract rates can warn or block a PO above the agreed rate. Rejected units on the GRN reduce the accepted quantity. See purchase order management software.