The GSDO Groups basically hold GSDOs' of the same type, with similar System Connectivity Information (system Alias). In case of Multi destination BSOs', GSDOs' can be grouped together only if all the GSDOs' are connected to the same system. It avoids redundant linking configuration to the same system alias.
To create a GSDO Group follow these steps:
In transaction SPRO open the SAP Reference IMG and navigate to: and click on the Activity icon
Create a new GSDO Group In case of different system connectivity by clicking the New Entries button.
Select Active.
Select the new GSDO group, and double-click Assign GSDOs in the Dialog Structure to assign the GSDO Type to a GSDO Group.