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accounting treatment for foreign exchange loss/gain

My company export sales $100.00 to XNC LLC
payment received after 30 days $100.00 we have a EEFC $ account.
at the time of sale we recorded in tally as per shipping bill amount(in INR) and at the time receipt we recorded actual amount we receivable as per shipping bill not as on exchange rate on that date. is is it correct entry. we raised invoice in ($) and received amount in ($).
could u pls guide this case

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Santosh M. | Experienced Tutor in Finance (including Accounting) and TaxationExperienced Tutor in Finance (including ...
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Please send datewise transaction history ie. sale, date of invoice received, date of accounting, year end date and date of payment. For all these dates, request you to kindly provide INR=$ exchange rate. This is required to compute exchange gain/ loss. If such sale is outstanding as on 31st December then whatever exchange difference arising between sale date and year end date will be regarded as notional gain/loss and will be shown in Other comprehensive income only.

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Date Sale is 01.05.17 $100.00 and payment received in 01.06.17 $100.00 we recorded in tally 
1) sales entry 
Party X a/c Dr......Rs.6100  (as per shipping bill amount) 
To Sales a/c.......Rs.6100
 
2) we received payment on 01.06.17 $100.00 my EEFC account
Bank A/c Dr......Rs.6100
To Party X a/c...Rs.6100
 
Please suggest the second entry INR amount taken on the party actual outstanding on that invoice amount(Rs.6100) not on that date of exchange rate. is it correct or not
my major doubt is actual the party payable $100 and received $100(we have foreign currency a/c) there is no foreign exchange done in this case, so why we taken foreign exchange loss or gain.