Runtime Error "DBIF_RSQL_INVALID_RSQL"

Dear All,

When I select   S031 table for  Opening and closing against Material and plant.

in that time query given short dump. Please help how to resolve this Issue.

Code :

SELECT matnr mtart meins spart thicknes other FROM mara INTO TABLE it_mara

   WHERE matnr  NOT IN L_R_MAT AND mtart = 'FERT'  AND spart  IN s_div.

RANGES: l_matnr FOR mara-matnr.

     l_matnr-sign = 'I'.

     l_matnr-option = 'EQ'.

     LOOP AT it_mara INTO wa_mara.

       l_matnr-low = wa_mara-matnr.

       APPEND l_matnr.

     ENDLOOP.

SELECT s031~werks

            s031~matnr

            s031~lgort

            SUM( s031~mzubb ) AS rcptqty

            SUM( s031~wzubb ) AS rcptval

            SUM( s031~magbb ) AS issuqty

            SUM( s031~wagbb ) AS issuval

       INTO CORRESPONDING FIELDS OF TABLE gt_rcptissu

       FROM s031

      WHERE s031~ssour = ' '

        AND s031~vrsio = '000'

        AND s031~spmon < s_spmon-low

        AND s031~sptag = '00000000'

        AND s031~spwoc = '000000'

        AND s031~spbup = '000000'

        AND s031~werks IN  s_werks

        AND ( matnr IN l_matnr )

         GROUP BY

            s031~werks

            s031~matnr

            s031~lgort.

Regards

Chandan