Hi Prasad,
The Commitment item and FM account assignments for the GR/IR line are are not re-derived during Goods Receipt. They are inherited from the Purchase Order, see Note 1032251.
If you want to force the Commitment item to be derived from the GL account for the GR/IR line, you can use the FLG_FMDERIVE_FORCE flag as described in note 923672. This will allow FMDERIVE to be called for these lines.
Regards, Gordon