Hi Arun,
You can define a special "Reason Code" for such invoices and then apply this reason code while clearing such invoices.
Now, the process receivable list for the selected work list item is prepared in the two function modules - FDM_COLL_INVOICES_READ and FDM_COLL_INVOICES_READ_CLOSED. You will have to add implicit enhancement at the end of these two functions to remove invoices with this reason code.
Thanks,
Prateek