Change of financial year of a company

Divya Bhat (Trainee) (24 Points)

12 February 2016  
The Company's Financial Year was from January to December. As per section 2(41) of Companies Act, 2013 the company has to change its financial year within 2 years of Commencement of Companies Act, 2013. Query is: The company is changing its financial year as per the Companies Act, 2013. 1)what is the procedure to be followed for changing it. 2)Should we file Form GNL-1. If yes why theres is an requirement to file it as company is not asking for extension. They are changing financial year as per the Company Act, 2013.