Goods Receipt Reversal (Movement Type 102) vs Return Delivery (122)
Correct a goods receipt that should not have been posted (102), and see how that differs from physically returning goods to the supplier (122).
Educational content. SAP behaviour varies by configuration and release. Spotted something off? Report it.
Digital twin
01A goods receipt has been posted
Material document 5000123456 (101) increased unrestricted stock to 600 EA.
Business scenario
A goods receipt of 100 EA RM-1000 was posted against PO 4500001234, but the clerk selected the wrong PO — the goods belong to another order. The posting must be reversed.
All companies, numbers and documents are fictional demo data.
Step-by-step flow
- 01
A goods receipt has been posted open in twin
Material document 5000123456 (101) increased unrestricted stock to 600 EA.
Reversals and returns always refer back to the original receipt.
- 02
Why does the receipt need correcting? open in twin
Choose the business reason. The correct movement type depends on it.
102 corrects a posting; 122 records a physical return to the supplier. Both reduce stock and update PO history, but they mean different things.
- 03
Cancel the material document in MIGO open in twin
MIGO → Cancellation, with reference to material document 5000123456. One posting: stock falls from 600 EA to 500 EA, and material document 5000123457 (102) and its accounting document reverse the original values.
Cancelling with reference keeps the audit trail: the new document points to the one it reverses — SAP never deletes documents, it posts a reversing document. 102 reverses the 101 quantity and value, with reference to the original material document. It is not unconditional: it can be restricted by subsequent movements of that stock (e.g. the quantity is no longer available) or by the status of related documents.
- 04
PO item is open again open in twin
PO history shows 101 and 102; the open quantity on the PO is restored.
PO history (EKBE) nets 101 and 102, so the ordered quantity is open again.
- 05
Return delivery to supplier (122) open in twin
MIGO → Return delivery, with reference to the goods receipt, reason: damaged.
122 documents that goods physically went back. A reason for movement can be required by configuration, and return delivery output to the supplier can be set up.
- 06
Goods go back to the supplier open in twin
The truck carries the damaged goods back to Demo Supplier Ltd.
Depending on agreements, the supplier sends replacement goods or a credit memo follows in invoice verification.
SAP documents
Stock impact
| Step | Plant / SLoc | Stock type | MvT | Change |
|---|---|---|---|---|
| Cancel the material document in MIGO | 1000 / 0001 | Unrestricted use | 102 | −100 EA |
| Return delivery to supplier (122) | 1000 / 0001 | Unrestricted use | 122 | −100 EA |
Accounting impact
Reversal of a valuated goods receipt
TypicalCancel the material document in MIGO
- Dr GR/IR clearing (WRX)₹1,00,000
- Cr Inventory (stock account) (BSX)₹1,00,000
The original inventory debit and GR/IR credit are reversed at the original values.
Return of valuated goods to the supplier
TypicalReturn delivery to supplier (122)
- Dr GR/IR clearing (WRX)₹1,00,000
- Cr Inventory (stock account) (BSX)₹1,00,000
Typically mirrors the goods receipt values: GR/IR is debited and inventory credited.
Typical conceptual flow. Actual G/L accounts and posting behaviour depend on material valuation, automatic account determination and system configuration.
Movement type
102 cancels a goods receipt for a PO; 122 records goods returned to the supplier with reference to the receipt.
Transactions & Fiori apps
- MIGO — Goods Movement (Cancellation / Return delivery)
- MBST — Cancel Material Document (classic)
- Post Goods Movement
- Material Documents Overview
Differences by SAP version
MBST cancels material documents; MIGO cancellation is also available.
MIGO cancellation is the standard approach; documents stored in MATDOC.
Configuration
Reason for movement
Configuration dependentCan be made mandatory for 122 per movement type.
Return delivery output
Configuration dependentMessage output to the supplier for returns can be configured.
Prerequisites
- Original 101 material document
- Sufficient unrestricted stock to reverse
- Open posting periods
Master data
- Material master
- Valuation determines reversal values.
Organizational structure
- Plant 1000
- Storage location 0001
Tables
| Table | Description |
|---|---|
| MATDOC | Both the original and the reversing documents |
| EKBE | PO history shows 101, 102 and 122 lines |
Integration
- FIReversal accounting document is posted automatically.
- QMReturns from quality inspection stock may follow a different path.
Common errors
“Deficit of unrestricted-use stock”
Likely causes: Stock already issued or transferred
Where to look: MMBE · Material document list
“Posting period error”
Likely causes: Original period closed — reversal posts in current period
Where to look: MMPV · OB52
Troubleshooting
Something went wrong? Work through these checks in order. They are diagnostic questions, not configuration instructions — confirm changes with your system owner.
CHECK 1
Stock availability
- Is the received quantity still in unrestricted stock?
CHECK 2
Invoice status
- Has an invoice already been posted for the PO item?
Interview questions
When would you use 102 versus 122?
102 to correct an erroneous GR; 122 when goods are physically returned to the supplier. 122 is reported as a return and may trigger return output.
Can you reverse a GR after the invoice is posted?
Technically yes in many setups, but GR/IR will then show an imbalance that must be resolved, typically with a credit memo or a new GR. Check your GR-based IV settings.
Quiz
References
- SAP SE — SAP Help Portal: Cancelling Material Documents (source)
- SAP SE — SAP Help Portal: Return Delivery to Supplier (source)
Explanations are original. They summarize standard behaviour; always validate against your system's release and configuration.
Version history
| Version | Change |
|---|---|
| 1.2.0 | SME decision — one posting, one step: the 102 stock decrease and its reversal material and accounting documents now appear together in the cancellation step. |
| 1.1.0 | SME correction (step 4): 102 references the original posting and may be restricted by subsequent stock movements or document status — not an unconditional exact opposite of 101. |
| 1.0.0 | Initial version. |