Thank you Javed.
We don't have any templates in our client so i had to create a template (CUS_SAP_SM.XLS).
Both (1771260 & 548409) SAP note really worked.
Below are the steps I took for reference.
1. TCode SE38
Program: BCALV_BDS_MAINTENANCE then I exec.
2. On the template maintenance select Import templates and execute.
3. that will import the file in the system.
4. I ran the report and it was solved.
This issue is closed.
Thanks to Javed.
Regards
Femmy John.