Hi Kumar,
First you need to create inspection lot and then trigger for physical sample. Incase you create physical sample then you need to create inspection lot in QPR5.
Refer SAP Help for more details
Manual Inspection Lots for Physical Samples (SAP Library - Sample Management (QM-IM-SM))
Inspection of Physical Samples - Inspection Lot Creation - SAP Library
Thanks & Regards,
Ramagiri