Receive material invoice after PGI

Hi Gurus

I have a scenario here

we are receiving invoice for material after PGI I am writing down the steps below:

1) PO

2) Goods receipt (Inventoryl DR GR/IR CR)

3) Sales order

4) Billing documents (Customer DR Sales CR) (Cost of sales Dr Inventory CR)

5) Invoice receipt other higher than PO amount

(DR GR/IR DR Price difference Vendor CR)

Split valuation is activated in system, however material is at moving average, If I map inventory account directly instead of Price difference will it create some issue?