Here is the common costmap parameter for my robot:

obstacle_range: 3.0
raytrace_range: 3.5

footprint: [[-0.25,-0.25],[-0.25,0.25],[0.37,0.25],[0.37,-0.25]]
# robot_radius: 0.25

inflation_radius: 1.0
cost_scaling_factor: 20.0

map_type: costmap
observation_sources: scan
scan: {sensor_frame: camera_depth_virtual_frame, data_type: LaserScan, topic: depth/scan_filtered, marking: true, clearing: true}

plugins:  
- {name: ultrasonic, ns: "ultrasonic", topics: ["ir_back", "ir_front"], type: "range_sensor_layer::RangeSensorLayer"} 

Here when i remove the plugins the move base is subscribing to the laserscan topic but when i add the plugin at same time their is issue in move base that it is not subscribing to the ir_back and front topic.

common costmap fro both localcostmap: and globalcostsmap:

obstacle_range: 3.0
raytrace_range: 3.5

footprint: [[-0.25,-0.25],[-0.25,0.25],[0.37,0.25],[0.37,-0.25]]
# robot_radius: 0.25
footprint_padding: 0.05

inflation_radius: 1.0
cost_scaling_factor: 100.0

map_type: costmap
observation_sources: scan
scan: {sensor_frame: camera_depth_virtual_frame, data_type: LaserScan, topic: depth/scan_filtered, marking: true, clearing: true}

local clostmap

local_costmap:
  global_frame: odom
  robot_base_frame: base_footprint

  update_frequency: 10.0
  publish_frequency: 10.0
  transform_tolerance: 0.5  

  static_map: false  
  rolling_window: true
  width: 5
  height: 5
  resolution: 0.05

  plugins:  
    - {name: ultrasonic_layer, type: "range_sensor_layer::RangeSensorLayer"} 
    - {name: obstacle_layer, type: "costmap_2d::VoxelLayer"}
    - {name: inflation_layer, type: "costmap_2d::InflationLayer"}

  ultrasonic_layer:
    topics: ["/ultrasonic/ir_back", "/ultrasonic/ir_front"]
    no_readings_timeout: 1.0
    clear_on_max_reading: true

global_costmap:

global_costmap:
  global_frame: map
  robot_base_frame: base_footprint

  update_frequency: 10.0
  publish_frequency: 10.0
  transform_tolerance: 0.5

  static_map: true

As i tried this instruction, i found that with laserscan directly from the 2d lidar it is working somewhat. I am currently trying to use the laserscan from point cloud to laserscan filter.

As shown in the above screenshot, the costmap created from the range sensor is very much visible while the costmap created from the laserscan are not properly visible/intense. And problem i.e is comming here is theat global path is passing through the local costmap as a result robot is colliding with obstacles.