Hi Abhishek,
It's possible to delay the sending of GR to ERP on customizing. But this only delays the GR status in ERP. On EWM system, the GR status will continue to be updated. This will cause a temporary difference between GR status of EWM and ERP inbound delivery.
SPRO --> Extended Warehouse Management --> Interfaces --> ERP Integration --> General Settings --> Set Control Parameters for ERP Version Control:
Have in mind that depending on the "mode" you use, you may have some restrictions on reversing GR on EWM.
Best Regards,
Felipe