hi Anuj,
The Posting to GRIR accounts happens automatically to record the goods receipts but not invoiced or invoiced but good not received, so when the invoice is entered or good are received the system will post an off setting entry to this account, therefore GRIR account should be "automatic posting" GL account in FS00.
This account will not cleared 100% therefore before publishing the accounts you need to analyze this account. This is the reason this GRIR clearing process is an important periodic activity.
If you set up the automatic clearing criteria when this account will get cleared through F.13.
Regards
GayaniP