Hi Mohit
GBB-AUF is for off setting entry for GR at order level to post COGM cost to PL a/c and not required to assign in CCS.When you making any GR entry is..
Inventory a/c Dr BS a/c (OBYC BSX)
COGM a/c Cr PL a/c (OBYC GBB-AUF)
It is for inventory off set not for any consumption/expenses so no need to assign in CCS
Kamal