Dear Debabrata,
You can go for Non Leading ledger in SAP. Create Non Leading leader in SAP for IFRS based financial statement.
Points to be noted ---
If you are already in New GL in SAP, activate Non Leading Ledger. For this you may need to contact SAP as this required New GL migration service.
If you are not in New GL in SAP - In this case you need to first implement in New GL in SAP so that you can activate Non leading ledger. For this also you need to contact SAP for New GL migration service.
Regards
Vijay