Dear Moorthi,
Yes, you can create GLs directly in Production server. Creation of a GL is a master data activity, which means when you create a master data in the test server, the system does not create a transport request. That means you cannot import the data to quality or production server. You have to create master data separately in all available servers. You can use LSMW functionality for uploading data in all servers.
However, if the GLs are already created in Production server and data has been posted to these GLs, then you need to make careful considerations in making any changes.
Hope it helps