Hello Sathish
To my understanding, when a posting change delivery itself is created in ERP and distributed (for example a DTR delivery type) the system finds a predecessor and uses delivery interface
And also, when you are creating a posting change for an HU linked to a delivery, and the HU was not moved yet to a final storage type, /SPE/GOODSMVT_CREATE fm is called with reference to the delivery. This if you did the customizing for inbound deliveries under "Interfaces/ERPIntegration/Set Control Parameters for ERP Version Control
In ERP you will see the posting change in document flow for delivery
That's all I know..
Best regards
Carlo