Change of financial year of a company

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.