You have set the Time Zone under R/3 (SPRO--> General Setting--> Time Zones-->Maintain system setting) as IST or some other time zone but still under the GRC tables like GRACACTUSAGE, GRACTASKEXECSTMP you are getting time in UTC
UTC, Time zone, Time zone setting, Time stamp, time in table, time zones, time , KBA , features and functionality , GRC-SAC-BRM , Business Role Management , GRC-SAC-ARQ , Access Request , GRC-SAC-EAM , Emergency Access Management , How To
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