Hi Deependra,
I have also used it for my SR like below.
PERFORM SUB_FETCH CHANGING GT_FINAL.
FORM SUB_FETCH USING P_GT_FINAL TYPE TT_FINAL.
ENDFORM.
But these r all local varialbe right ( bcoz they r defined n avaialble in my program only ) . They r not global variable. So, if we take a simple program and try without defining any variable also, it 'll work.
eg:-
PERFORM SUB_FETCH .
FORM SUB_FETCH .
ENDFORM.