Shivaji,
After posting GR there should be only one line for each expense CI in FM. There should be no line in FM for the GR/IR CI (FT =40). You have not clarified what you are getting so I assumed you are getting a posting for the line that has the GR/IR CI but with an expense CI. Is this not the case? Please clarify all the lines you see in FM after posting.
Note 662097 is helpful as it clarifies what you should see in the trace.
Thanks
Shyam