Hi Sunita Panda.
BAPI_GOODSMVT_CANCEL can be used for reversing goods movement.It's pretty simple.
CALL FUNCTION 'BAPI_GOODSMVT_CANCEL'
EXPORTING
MATERIALDOCUMENT = mat_doc
MATDOCUMENTYEAR = doc_year
IMPORTING
GOODSMVT_HEADRET = headret
TABLES
RETURN = ret.
READ TABLE ret WITH KEY type = 'E'.
IF sy-subrc = 0.
MESSAGE ret-message TYPE 'E'.
ELSE.
CALL FUNCTION 'BAPI_TRANSACTION_COMMIT'
EXPORTING
wait = 'X'.
ENDIF.
Regards.