where i can see the reciept purchase of my clash of clans gems

You can view your accounts nt's purchase history via your computer's iTunes : See your purchase history in the iTunes Store - Apple Support

how can I see it trough iphone?

You can see the emailed receipt, if you've received it and not deleted it. Or you can via the last 90 days purchases via http://reportaproblem.apple.com (that won't give you order numbers)