Do CC's and Companies that are not audited and only reviewed need to submit any financial statements to CIPC via the portal?
No. They have option to do so, but it's not compulsory.
Disclaimer:
Please note that the information provided does not constitute legal or professional advice, but rather the applicability of existing theory to a given practical situation. Due care is taken to ensure that the information is correct, but it remains subjective and an interpretation of application of information.