In Procurement is all about buying goods for either production and / or trading. The operations in Procurement deal with - either Goods being purchased and put into the inventory or Goods being returned to the Vendor and thus taken out of the inventory.
It also necessarily documents the financial impact of the same.
Goods Receive is a document that is created to reflect the purchased items in the inventory.
Goods Return is a document to return the purchased items to the respective vendor due to quality and / or financial issues.