Section 269 SU . cash rexeipt from employees

Under New section w.e.f 1-11-2019 ...

The section talks about providing of online payment facility mandatorily subject to section conditions but not prohibiting cash receipts .
(Of course subject to 269ST and other provisions.)

So advance payment in cash and returning of balance amount in cash to/by employees will be okay and MAY not by section 269SU