Line-level audit trails aren’t exposed on Item Receipts, only header-level system notes by default. If you need visibility into changes at the line level, you’d usually track that through a custom solution e.g. a user event script to log changes, or a saved search/reporting workaround tied to related transactions. If you’re not seeing the History link at all on the record, check if the role has “View System Notes” permission cos that controls visibility.