Yes Bhama.
It is possible in standard setting using Function GOT and PCR TO20. This PCR first allows the standard working hours to complete and only when the employee crosses the standard working hours, the PCR will assign processing time type M to the time pair. The processing time type M will get assigned to time pair with time id 01.
Hence, initially the time pair with time id 01 will be blank. It will be assigned S or M depending whether the full planned working hours are completed or not. If the employee has worked 7 hours during the planned working time and his planned working hours are 9 hours, then any overtime worked will first contribute towards planned working hours and will be assigned processing type S.
Once the 9 hours are completed, the time pairs will be assigned processing type M. This is how the standard solution works.
I hope this information is helpful for you.
Thanks and regards,
Vivek Barnwal