How to fetch data from netsuite REST api with filter as lastModifiedDate in UTC format?

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Submitting a query like q=lastModifiedDate ON_OR_AFTER "15/01/2021" works as expected, but a query like q=lastModifiedDate ON_OR_AFTER "2021-01-15T11:11:00Z" gives the 400 error

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You can also pass a full SQL SELECT statement which you can control the date and timestamp formats like this:

Problems querying items using lastmodifed in SuiteQL

In SuiteSQL you have to use to_date or to_timestamp to convert your date/time string into the proper object type in the underlying Oracle database.