Field help (RCPDAT1) 

The receipt date is initialized by default to the current date. It can be modified. You can enter a receipt date earlier than the current date to enter a receipt that could not be entered on the system on the day of the physical receipt. However, you cannot enter a date later than the current date.

This date is then taken as the posting date to generate the stock movements during the creation of the receipt. A check will be carried out with respect to the periods file in order to ensure that the movement can be carried out on this date (Stock closing concept).
Once the receipt has been created and the stock movements carried out, you can modify the receipt date, but the associated stock movements will not be updated. You will receive a warning message.