Recently I started to work on Apple app store receipt validation and due to the deprecation of the legacy /verifyReceipt endpoint, I decided to go for on-device validation. The guideline described gives a step-by-step solution for MacOS however we want to perform this validation in the backend service using NodeJs. For the purpose of this validation information defined in the PCKS7# container is required to be decoded. Here my knowledge comes short as I am unable to retrieve this information (e.g. receipt_creation_data, bundle_id) I managed to convert the receipt from PCKS7 to ASN.1 but could not find a way to retrieve the actual key values from it. I tried several libraries like node-forge, asn1js, asn1.js. What I found really useful were these resources:
- iap-local-receipt - Python implementation of the exact problem
- https://github.com/tamtamchik/app-store-receipt-parser - shows a possible way of parsing Apple-store receipt
- https://lapo.it/asn1js/ - tool converting
PKCS#7toASN.1
AFAIK the information should be encoded in OCTET STRING format

How can information such as bundle_id or receipt_creation_date be retrieved from ASN.1 using Javascript?
With the help of everyone who commented I understood what needed to be done. Here is my very premature implementation of the receipt parser. The key is to define the proper ASN.1 schema that will be used for BER verification.
asn1jspackage showed as very well documented and also well working.