You can create a generic datasource using a function module.
For delta functionality you need a delta field. Some tables like VBAK (Sales Document: Header Data) don't have a timestamp field for creation/change that we can use as a unique delta field but have separate fields for creation date (ERDAT), creation time (ERZET) and change date (AEDAT). To get the data of the VBAK table by using delta functionality we will create a generic datasource using a custom function module which implements the necessary logic.
We will create an extraction structure that has a timestamp field and we will use this field to implement the delta functionality. In this blog I will explain this concept.