In some Purchase Receipt doesn’t make GL Entry
Those are non-stock items, most likely. And the GL entry for such items are made directly at the time of making the Purchase Invoice. I think. 
There is no Accounting Status of a Purchase Receipt for a non-stock item. Though I encourage my clients to make the entries as it is a record for the person receiving the item or service to confirm that s/he has received the item/service.
Hope this helps.
Thanks
Jay
Dear @JayRam thanks for your reply
it’s a stock items and has stock records and when i cancel the document and submitted again the gl entry are made normally
So I suggest being any validation on Gl entry are made from document transaction to avoid this case