In app purchase work only in physical device. From Xcode 12 onwards you can test in app purchase in simulator but you need to setup some settings (google it, how to test in app purchase in Xcode 12). If you are not found sandbox account in settings , no worries. Just go through your app and make purchase. Then a pop up will come to enter the credentials to complete the payment. Enter your Sandbox Apple ID and password over there and complete the payment. Then you go back and check on Settings>Appstore. You can see your sandbox account is logged there.
vishnu_hari
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same issue here
<SKPaymentQueue: 0x28134cb90>: Payment completed with error: Error Domain=ASDErrorDomain Code=500 "Unhandled exception" UserInfo={NSUnderlyingError=0x281fde550 {Error Domain=AMSErrorDomain Code=301 "Invalid Status Code" UserInfo={NSLocalizedDescription=Invalid Status Code, NSLocalizedFailureReason=The response has an invalid status code}}, NSLocalizedFailureReason=An unknown error occurred, NSLocalizedDescription=Unhandled exception}