I have the same problem in Xcode 11.5.
combinatorial
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I've just come across the same issue. The dates in the receipt are tagged with Z. e.g. '2021-04-23T11:30:01Z' which means UTC but they are actually local time (in my case PST)
Did you find a solution to this? I am getting the same error code in a similar circumstance.
This is fixed in iPadOS 16 beta 11 and iOS 16.1 beta 4