Refarding filling of statement of financial transaction

Hello, Provision : As per section 285BA of Income Tax Act 1961 any person who is liable for audit u/s 44 AB is required to File Statement of financial Statement if He Receipt cash exceeding 2 lakhs for sale from any person regarding Goods or Service Query : My Query is that such 2 Lakh Limit is Consider as Aggregated for the Entired years for Issuing all Invoice or Seperate billwise further whether assessee is required to file or not SFT where in the Case there is no Reporting Requirement as per U/S 285BA.