A three-way match compares three documents before a supplier is paid:
- the purchase order: what you agreed to buy, and at what rate;
- the goods received note: what arrived and was accepted;
- the supplier's bill: what you are being asked to pay.
If all three agree, the bill is passed. If they do not, the difference is resolved before payment.
Common mismatches
| Mismatch | Usual cause |
|---|---|
| Billed quantity above received | Short delivery or rejections not deducted |
| Billed rate above PO rate | Old price list or an unagreed increase |
| Item billed that was not ordered | Substitution or wrong PO reference |
| Tax rate different from the item's rate | Wrong HSN on the supplier's side |
Who needs it
A one-person shop can match by eye. A distributor buying from 40 suppliers, or a factory with a stores team and an accounts team, needs it written down, because the person who receives goods is rarely the person who pays for them. It also catches the GST problem early: a wrong rate on the bill becomes a credit issue in GSTR-2B later.
In MatruOS a supplier bill is matched to its purchase order and goods received before you pay the supplier.