Hi Jerrifer.
It is a very reasonable question, and doesn't have a straightforward answer.
I would say the short answer is 'no' , and less-short answer is 'no and yes'.
Like many preprocessing steps, GSR is intended to remove artefactual contributions from fMRI data. These can and likely do have multiple sources, including movement, pulsation, etc. Those may well be the major contributions to the average signal that is removed by GSR, but (like all preprocessing) there is likely also some non-artefactual, i.e. genuine brain signal being removed when you do GSR. So the 'No and Yes' answer would take the view of doing both to your simulated activity, and with the rationale that applying GSR to the sims is replicating the effect of the GSR on the 'true' brain activity signals in the fmri data.
All this said, unless you're interested in exploring this as a methodological question, and are familiar with these nuances, don't do GSR on your sims.
Final thought for the groupq: one might consider the argument that we should actually be adding an actual scanner artefact model signal, and analyzing that with exactly the same pipeline as the data. Maybe we should...
HTH,
John