Within SmartList, this is not possible as the point-in-time calculations required for a historical report are too complex for a SmartList, even one driven by a view.
While historically this report wasn’t available in Microsoft Dynamics GP, this changed in the Microsoft Dynamics GP 2015 R2 release when a Reporting Services Report version of a Historical Received Not Invoiced Report was introduced. It seems though that many people are remain unaware of this new Historical RNI report.
As long as you have the Reporting Services Reports from the Reporting Tools Setup window deployed you can launch the report from the Purchasing series Reporting Services Reports navigation pane:
This report allows you to enter criteria including a Date as of.