Prior period expenses if purhases booked on grn basis

Purchases are booked on basis of GRN (goods receipt note) and not on invoice date basis.

If an purchase Invoice for eg is of F.Y. 2012-13 and goods has been received in F.Y. 2013-14 then the purchases will be booked in F.Y. 2013-14.

but my query is that, whether such purchases booked in F.Y. 2013-14 will be treated as prior period expenses and disallowed under income tax.

Thanks in Advance.