I had issues with accessing share on a PC that was connected to private network and had file and sharing enabled.
Looking at firewall rules the SMB-In access is enabled from any IP on local subnet, but doesn’t allow access from remote IP addresses other than local subnet.
It is a bad idea to set Remote IP address to “Any”, because that exposes your PC to intruders, however you can add specific subnets or even single IPs for example – the computer you are working from to “Remote IP address” field.