103105124MMMIGOME23Nintermediate

Goods Receipt into GR Blocked Stock: Non-Valuated 103/105 (with Return 124) and Valuated 107/109

Goods arrive but are not yet accepted: movement 103 records the receipt against the PO without making it stock or posting value. After checking, 105 releases the good units into stock (and posts the value), while 124 sends the damaged ones back. The valuated alternative, 107/109, posts the value already at the 107 receipt and releases with 109.

Educational content. SAP behaviour varies by configuration and release. Spotted something off? Report it.

Docs

Demo data

01Goods arrive

The supplier's truck delivers 100 EA against PO 4500001300.

Business scenario

100 EA of RM-1000 arrive from Demo Supplier Ltd. Receiving wants to check them before accepting them. 95 EA are fine; 5 EA are damaged and go back on the same truck.

All companies, numbers and documents are fictional demo data.

Step-by-step flow

01
Goods arrive open in twin
The supplier's truck delivers 100 EA against PO 4500001300.
Nothing is posted yet.
02
Accept now or check first? open in twin
Receiving is not sure the goods are acceptable. How should the receipt be posted?
101 accepts the goods into valuated stock. 103 records the receipt on the PO without valuating it. Note: a non-valuated 103 goods receipt is not permitted for PO items with GR-based invoice verification.
03
Accepted before checking open in twin
101 puts all 100 EA into valuated stock and credits GR/IR. The damaged 5 EA now need a 122 return, and the invoice can already be matched for 100.
If goods might be rejected, receiving them as stock first means correcting stock, value and GR/IR afterwards.
04
Post 103 — GR blocked stock open in twin
+100 EA in GR blocked stock on the PO. No storage location, no stock value, no accounting document.
You can prove the goods arrived — and when — without taking ownership into your books.
05
Check the goods open in twin
95 EA are fine. 5 EA have crushed packaging and damaged parts.
This is the reason for 103: the decision to accept is still open.
06
Release the good units (105) open in twin
95 EA released into SLoc 0001: unrestricted 500 → 595 EA. Inventory ₹95,000 against GR/IR.
103/105 is the non-valuated GR-blocked-stock flow: the value is posted only now, at 105. The valuated alternative is 107/109, where the value is posted at the 107 receipt and 109 releases the stock without a further value posting.
07
Return the damaged units (124) open in twin
5 EA go back to the supplier from GR blocked stock. No value posting, because they were never valuated.
Compare with 122, which returns goods from valuated stock and must reverse the inventory value.
08
Receipt settled open in twin
PO history: 103 for 100, 105 for 95, 124 for 5. Only the 95 accepted units were valuated.
The PO history shows the whole story: arrival, acceptance and rejection.
09
Post 107 — valuated GR blocked stock open in twin
+100 EA in valuated GR blocked stock. Unlike 103, the value is posted now: inventory ₹1,00,000 against GR/IR.
The goods are not yet usable, but their value is already in inventory and GR/IR.
10
Release the good units (109) open in twin
95 EA released with 109 into SLoc 0001: unrestricted 500 → 595 EA. No accounting document — the value was posted at 107. 105 is not used for 107 stock.
The release moves quantity only; the value already moved at 107. Release from valuated GR blocked stock is 109, not 105.

SAP documents

Drag to pan · Ctrl + scroll to zoom

Stock impact

Step	Plant / SLoc	Stock type	MvT	Change
Post 103 — GR blocked stock	1000	GR blocked stock	103	+100 EA
Release the good units (105)	1000	GR blocked stock	105	−95 EA
Release the good units (105)	1000 / 0001	Unrestricted use	105	+95 EA
Return the damaged units (124)	1000	GR blocked stock	124	−5 EA
Post 107 — valuated GR blocked stock	1000	GR blocked stock (valuated)	107	+100 EA
Release the good units (109)	1000	GR blocked stock (valuated)	109	−95 EA
Release the good units (109)	1000 / 0001	Unrestricted use	109	+95 EA

Accounting impact

Release from GR blocked stock

Typical

Release the good units (105)

Dr Inventory — raw materials (BSX)₹95,000
Cr GR/IR clearing (WRX)₹95,000

105 is the moment of acceptance, so it posts what 101 would have: inventory against GR/IR clearing at the PO price.

Receipt into valuated GR blocked stock (107)

Typical

Post 107 — valuated GR blocked stock

Dr Inventory — raw materials (BSX)₹1,00,000
Cr GR/IR clearing (WRX)₹1,00,000

With 107 the receipt is valuated immediately: inventory against GR/IR clearing at the PO price, although the stock stays blocked until released with 109.

Typical conceptual flow. Actual G/L accounts and posting behaviour depend on material valuation, automatic account determination and system configuration.

Movement type

103GR into GR blocked stockReversal: 104
105Release from GR blocked stockReversal: 106
124Return delivery from GR blocked stockReversal: 125
107GR into valuated GR blocked stockReversal: 108
109Release from valuated GR blocked stockReversal: 110

Records the arrival of goods against a PO before accepting them: with 103/105 the value follows only what is accepted; with 107/109 the value is recorded at receipt but the stock stays blocked until released.

Transactions & Fiori apps

MIGO — Goods Movement
ME23N — Display PO (history)
MB5Q — Display GR blocked stock

Post Goods Receipt for Purchasing DocumentAvailability depends on release and scope

Differences by SAP version

MB5Q lists GR blocked stock; MIGO handles 103/105/124.

Configuration

Non-valuated (103/105) vs valuated (107/109) GR blocked stock
Typical
103/105 posts value only at release (105). 107/109 posts value at the 107 receipt and releases with 109; 105 is not the release movement for 107 stock.
GR-based invoice verification
Typical
A non-valuated 103 goods receipt is not permitted for PO items with GR-based invoice verification.

Prerequisites

Purchase order
Movement type 103 allowed in MIGO for the PO item

Master data

Purchase order: 103/105/124 always reference the PO; GR blocked stock is held in its history.

Organizational structure

Plant 1000
Storage location 0001 (entered at 105)

Tables

Table	Description
EKBE	PO history with 103/105/124
MATDOC	The movements

Integration

FINon-valuated flow: value posted at 105, not at 103. Valuated flow: value posted at 107; 109 posts none.

Common errors

“103 is not allowed for the PO item”
Likely causes: The PO item uses GR-based invoice verification, for which a non-valuated 103 receipt is not permitted
Where to look: PO item invoice tab (GR-based IV indicator)
“GR blocked stock never cleared”
Likely causes: Release or return not posted after the check
Where to look: MB5Q

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
Release
- Is there GR blocked stock on this PO item?
- Is the storage location entered at 105?

Interview questions

What is the difference between 101 into quality inspection and 103?
101 into quality inspection is acceptance: the goods are valuated own stock (in a storage location, stock type quality) and the invoice can be matched. 103 is provisional: the goods sit in non-valuated GR blocked stock on the PO, with no storage location and no accounting until 105 releases them.
What is the difference between 103/105 and 107/109?
Both receive goods into GR blocked stock before acceptance. 103/105 is non-valuated: 103 posts no value and 105 posts inventory against GR/IR when the goods are released. 107/109 is valuated: 107 posts inventory against GR/IR at receipt, and 109 releases the stock without a further value posting. 105 is not used to release 107 stock.
How do you return goods that are in GR blocked stock?
With 124, a return delivery from GR blocked stock. It posts no accounting because the goods were never valuated, unlike 122 which returns valuated stock.

Quiz

Q1 · Identify the accounting impact

What accounting document does 103 create?

NoneDr Inventory / Cr GR/IRDr Expense / Cr GR/IR

Q2 · Identify the movement type

Goods were received with 107 into valuated GR blocked stock. Which movement type releases them?

109105103

Q3 · Identify the movement type

Which movement type returns goods from GR blocked stock?

124122104

References

SAP SE — SAP Help Portal: Goods Receipt into GR Blocked Stock (source)
SAP SE — SAP Help Portal: Movement Types 103/105 (source)
SAP SE — SAP Help Portal: Valuated GR Blocked Stock (107/109) (source)

Explanations are original. They summarize standard behaviour; always validate against your system's release and configuration.

Version history

Version	Change
1.1.0	SME corrections: 103/105 is the non-valuated flow and 107/109 the valuated alternative with value posted at 107 (step 6); removed the claim that 103 always prevents invoice matching and stated that non-valuated 103 GR is not permitted for PO items with GR-based invoice verification (step 2); added the 107 receipt and 109 release with their accounting and stock flow — 105 is not the release for 107 stock.
1.0.0	Initial version.

Version

Change

1.1.0

SME corrections: 103/105 is the non-valuated flow and 107/109 the valuated alternative with value posted at 107 (step 6); removed the claim that 103 always prevents invoice matching and stated that non-valuated 103 GR is not permitted for PO items with GR-based invoice verification (step 2); added the 107 receipt and 109 release with their accounting and stock flow — 105 is not the release for 107 stock.

1.0.0

Initial version.