Impact on NRI RECEIPT

Dear Sir, My Client having a Interior Firm on proprietor ship basis, recently he is received a contract for renovation and making some wooden furniture from a NRI for their Delhi base Flat of NRI. For the said work my client received a remittance as advance from USA through banking channel for 20000 us dollar what will be the impact in vat as my client is a registered dealer in Delhi VAT , how i will pass the entry for sale and in bank ledger ,  please help me,