Hi Pavan,
Please refer the code that implement multirow records in GridGroupingControl by using GridColumnSpanDescriptor and GridColumnSetDescriptor classes.
Dim csd1 As GridColumnSpanDescriptor = New GridColumnSpanDescriptor("Criteria", GridRangeInfo.Cells(0, 0, 0, 1).ToString())
Dim csd2 As GridColumnSpanDescriptor = New GridColumnSpanDescriptor("Criteria Value", GridRangeInfo.Cells(1, 0, 1, 0).ToString())
Dim csd3 As GridColumnSpanDescriptor = New GridColumnSpanDescriptor("History", GridRangeInfo.Cells(1, 1, 1, 1).ToString())
Dim csd As GridColumnSetDescriptor = New GridColumnSetDescriptor()
csd.ColumnSpans.Add(csd1)
csd.ColumnSpans.Add(csd2)
csd.ColumnSpans.Add(csd3)
Me.GridGroupingControl1.TableDescriptor.ColumnSets.Add(csd)
Sample for your reference:
http://help.syncfusion.com/samples/Grid.Windows/43195/GGCSpan.zipRegards,
Jisha