Does my buyer need to provide any cash at the time of sale completion

Yes, buyers need to provide cash at the time of sale completion. If taking a HDB loan, buyers must pay the balance of the resale price of the flat in cash or Cashier's Order. Additionally, cash payment is required when the purchase price is above the market valuation or when the loan granted and the CPF money withdrawn for the purchase is insufficient to cover the purchase price. The cash payment must be paid on the resale completion date in Cashier's Order and/or NETs only.

Best of luck with your transaction!