Hi Jai Singh,
Note down the Document Numbers or Reference number of Multiple Customer invoices you would like to apply the payment.
Please apply the payment using F-28
In initial screen Enter Bank account number, Total Amount and select Others in Additional selections and apply the payment to the documents relating to multiple Customers.
The result will be Dr Bank/ or the Account number you are debiting
Cr Accounts Receivable A/c - Various Customer Accounts.
Regards
Anand