Hello Aspirant,
GRE or GMAT is not concerned about your Grades or is even remotely concerned of how well or poorly you are doing at your current institution. It is just like any other competitive examination where you clear the age criteria, pay the money and go and give your best exam on the day.
But, if you do have backlogs, then those will cause you some problems during your admission to the institute you are trying to apply via GRE. So no GRE does not care about your backlogs, but your application to the institutions will for sure.
I hope this helps.
All the best!
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