Hi Mamun
You can perform the upgrade in QA & Production system, before that what are the request which you are created in development during the time of development upgrade those transports are released. When performing the upgrade in QA, during the time you will get the same check in SPDD & SPAU now if it is required you can import the request to QA or since your landscape was not same it may ask you to create a QA transport request.
If possible you may sync you landscape before starting the upgrade process.
Regards
Sriram