diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.js b/erpnext/buying/doctype/purchase_order/purchase_order.js
index 7b5e5c5..7b1f135 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.js
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.js
@@ -134,7 +134,7 @@
 				if (doc.status != "On Hold") {
 					if(flt(doc.per_received, 2) < 100 && allow_receipt) {
 						cur_frm.add_custom_button(__('Receipt'), this.make_purchase_receipt, __('Create'));
-						if(doc.is_subcontracted==="Yes") {
+						if(doc.is_subcontracted==="Yes" && me.has_unsupplied_items()) {
 							cur_frm.add_custom_button(__('Material to Supplier'),
 								function() { me.make_stock_entry(); }, __("Transfer"));
 						}
@@ -191,6 +191,10 @@
 		set_schedule_date(this.frm);
 	},
 
+	has_unsupplied_items: function() {
+		return this.frm.doc['supplied_items'].some(item => item.required_qty != item.supplied_qty)
+	},
+
 	make_stock_entry: function() {
 		var items = $.map(cur_frm.doc.items, function(d) { return d.bom ? d.item_code : false; });
 		var me = this;
@@ -267,7 +271,7 @@
 
 		if (me.frm.doc['supplied_items']) {
 			me.frm.doc['supplied_items'].forEach((item, index) => {
-			if (item.rm_item_code && item.main_item_code) {
+			if (item.rm_item_code && item.main_item_code && item.required_qty - item.supplied_qty != 0) {
 					me.raw_material_data.push ({
 						'name':item.name,
 						'item_code': item.main_item_code,