269ST is of no relevance here the section which come in perview is section 285BA read Rule 114E which includes Receipt of cash payment of more than 2 lakhs by any person for sale of goods or supply of services of any nature then he has to file STATEMENT OF FINANCIAL TRANSACTION (SFT) IN FORM NO 61A on or before 31st May immediately following the end of financial year. The reporting Liability is for the person who is liable for audit under section 44AB of the Act