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There is no problem with receiving an item after a need by date. Unfortunately our suppliers do that about 20% of the time!
Yes you can create reciept after need by date. this is very generic requirement.
Let us know if you are having any issue.
Please also check the Receiving Options Defined for the organization.
In the Receiving Options, what is Action Defined under Receipt Date. If it is Reject then it will reject the receiving being done after the specified number of days from the Need-By-Date.