Patent working statement filing in India has shifted from an annual to a three-year cycle under the Patents (Amendment) Rules, 2024. Until 2024, Form 27 was filed for every financial year within six months of its close; it is now filed once for every block of three financial years, within six months after the block ends. For patents granted on or before 31 March 2023, the statement covering FY 2023-24 to FY 2025-26 falls due between 1 April 2026 and 30 September 2026; patents granted in FY 2023-24 are due by 30 September 2027.
If the window is missed, the Controller may condone the delay or extend the time by up to three months (to 31 December 2026) on a request in Form 4 under the proviso to Rule 131(2), and the Patent Office’s FAQ indicates that a further extension of up to six months may be sought under Rule 138 (to 30 June 2027), on payment of the prescribed fees.
The 2024 version of Form 27 is simpler: it asks for the patent number, the patentee’s or licensee’s details, the period covered, whether the invention has been worked in India, the reasons for any non-working, and whether the patent is available for licensing; the earlier requirement to disclose revenue or value has been dropped. Failure to file attracts a penalty under Section 122 of the Patents Act, 1970, and a record of non-working can support an application for a compulsory licence.
Introduction
Obtaining a patent is only the first step. After grant, the patentee must meet continuing statutory obligations to keep the patent in good standing. One of the most important is the filing of Form 27, the statement of working, which tells the Patent Office whether and how the patented invention is being commercially “worked” in India. The requirement flows from Section 146(2) of the Patents Act, 1970, and the manner and timing of filing are prescribed by Rule 131 of the Patents Rules, 2003.
The Patents (Amendment) Rules, 2024, notified on 15 March 2024, changed the frequency of this filing. Instead of a statement for every financial year, Form 27 is now required once for every period of three financial years. The change matters in 2026 because the first three-year period under the new rule, covering FY 2023-24, FY 2024-25 and FY 2025-26, has just ended. Businesses and patent owners need to understand which three-year period applies to each patent, when Form 27 must be filed and whether an extension is available. This article explains the Form 27 requirement in simple terms and also explains how it differs from patent renewal.
Understanding Form 27
Form 27 is the statement that a patentee or licensee files to show whether, and to what extent, a patented invention has been worked on a commercial scale in India. It is required under Section 146(2) of the Patents Act read with Rule 131 of the Patents Rules. The form records the patent number, the identity of the patentee or licensee, the period to which the statement relates and whether the patent has been worked. If the patent has not been worked, the filer must state the reason, such as ongoing development or commercial trials, pending regulatory approval, or efforts to license the invention. Form 27 is a post-grant compliance filing and should not be confused with the patent application itself.
Changes Under the Patents (Amendment) Rules, 2024
The 2024 amendment substituted Rule 131(2). The working statement must now be furnished once in respect of every period of three financial years, starting from the financial year immediately following the financial year in which the patent was granted, and must be filed within six months after the end of each such period. Before the amendment, Form 27 was filed for each financial year within six months of its close, that is, by 30 September every year (and, before October 2020, for each calendar year by 31 March).
The amendment reduces how often Form 27 must be filed, but it does not reduce the care needed. Patentees and licensees must still identify the three-year cycle applicable to each patent, and a portfolio containing patents granted in different years will have several cycles running in parallel. The Patent Office’s FAQ on Form 27, issued on 26 August 2024, explains how the new framework applies. It also makes clear that a Form 27 missed under the earlier annual regime (for example, for FY 2021-22 or FY 2022-23) cannot be clubbed into the new three-year period: the missed year’s statement must be filed separately, and a petition under Rule 137 to condone that delay is not available.
Form 27 Deadline in 2026: Which Patents Must File
The first three-year period under the new framework covers FY 2023-24, FY 2024-25 and FY 2025-26. According to the FAQ, for patents granted on or before 31 March 2023 the filing window for this cycle runs from 1 April 2026 to 30 September 2026. Patents granted during FY 2023-24 fall into the next cycle (FY 2024-25 to FY 2026-27), with Form 27 due by 30 September 2027, and patents granted in FY 2024-25 are due by 30 September 2028. Patentees and licensees whose patents fall in the current cycle should confirm their compliance status without delay.
Looking at the calendar alone does not reveal whether a patent is compliant. The financial year of grant determines the cycle, and any obligations that arose under the earlier rules form part of that patent’s compliance history. The new cycle does not cure filings that were missed in earlier years.
For organisations managing multiple patents, a compliance calendar listing the grant date, the applicable three-year period and the Form 27 due date for each patent is invaluable. It also helps keep Form 27 obligations separate from other patent deadlines, such as renewal fees.
Form 27 Deadline Extension: Rule 131(2) Proviso and Rule 138
The proviso to Rule 131(2) empowers the Controller to condone the delay or extend the time for filing the working statement by up to three months, on a request made in Form 4 with the prescribed fee. For the current cycle, this takes the outer date to 31 December 2026.
The Patent Office’s FAQ further indicates that, beyond this, an extension of up to six months may be sought under Rule 138 (as amended in 2024), which allows the Controller to extend time or condone delay on a request in Form 4 made before the expiry of that six-month period; on that reading, the outermost date for the current cycle would be 30 June 2027. Both extensions are discretionary and attract fees that increase with every month of extension, and the fee under Rule 138 is several times higher than the fee under Rule 131, so timely filing remains the prudent course.
Patent owners and licensees should not treat 30 September 2026 as the deadline for every patent. The correct approach is to identify the cycle applicable to each patent and then decide whether an extension request is possible and necessary. The FAQ gives worked examples of the timelines under the amended rules.
Information Required in the New Form 27
- Name, address and nationality of the patentee or licensee, and the relevant patent number(s);
- The financial year(s) to which the statement relates;
- Whether each patent has been worked in India or not;
- If a patent has not been worked, the reason(s), selected from the options in the form (invention under development or commercial trials; awaiting regulatory approval; exploring commercial licensing; or other reasons, to be specified);
- Whether the patent is available for licensing and, if so, whether the patentee or licensee wishes to be contacted by interested persons, with e-mail and telephone contact details.
The 2024 form no longer asks for the approximate revenue or value accrued in India from the worked invention, which the 2020 version required. One Form 27 may cover multiple patents, provided they are related patents granted to the same patentee(s). Each patentee and each licensee must file separately (joint patentees may file jointly), and an invention is not treated as “not worked” merely because the patented product is imported into India rather than manufactured here. All information should be checked before filing to ensure that the statement is complete and correct, since furnishing false information is itself penalised.
Consequences of Not Filing Form 27
Under Section 122(1)(b) of the Patents Act, as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023 with effect from 1 August 2024, a person who refuses or fails to furnish a statement required under Section 146 is liable to a penalty of up to ₹1,00,000 and, in the case of a continuing failure, a further penalty of ₹1,000 for every day the failure continues. Furnishing false information attracts a much heavier penalty under Section 122(2), linked to the turnover of the person concerned. Penalties are imposed by an adjudicating officer appointed by the Controller, with an appeal to an appellate authority.
Beyond penalties, the working record has commercial significance. Non-working of the invention in India is one of the grounds on which any interested person may apply for a compulsory licence under Section 84 after three years from grant, and Form 27 statements are the Patent Office’s record on this point. A patentee that has candidly disclosed its willingness to license may also find Form 27 a useful channel for licensing enquiries.
Distinction Between Form 27 and Patent Renewal
Form 27 compliance and patent renewal are two distinct requirements. Renewal means paying the prescribed renewal fees to keep the patent in force; Form 27 is a statement about how the patented invention is being worked. Paying a renewal fee does not satisfy the Form 27 requirement, and filing Form 27 does not keep the patent alive. Patent owners must therefore track both renewal deadlines and Form 27 cycles.
This distinction is especially important for businesses that hold several patents, whose statutory deadlines fall at different times.
Role of Patent Professionals in Form 27 Compliance
Post-grant filings require accurate data. A patent consultant can help identify the compliance cycle for each patent and organise the information needed for Form 27, and a patent attorney in India or a registered patent agent can prepare and file the statement. An intellectual property consultant can also help companies maintain their patent portfolios, record grant dates and compliance requirements, and gather the data needed for other post-grant obligations. Professional patent filing services increasingly extend beyond the application stage to portfolio management and ongoing compliance.
Companies that register patents in India should build post-grant obligations into their intellectual property systems from the outset. A well-maintained compliance calendar allows them to handle patent filings and later statutory duties with equal confidence.
Conclusion
The 2024 amendment to the Patents Rules has moved Form 27 compliance from an annual schedule to a three-financial-year cycle. The first cycle that matters is FY 2023-24 to FY 2025-26, with an official filing window from 1 April 2026 to 30 September 2026 and a discretionary, fee-bearing extension route thereafter.
Patent owners and licensees should identify the cycle for each patent and treat earlier compliance duties separately. Form 27 compliance and patent renewal serve different purposes and must be tracked separately. Keeping accurate records, watching timelines and seeking professional help when needed will help companies manage their portfolios and their continuing duties under Indian patent law.
References
- The Patents Act, 1970, Sections 84, 122 and 146(2).
- The Patents Rules, 2003, Rules 131, 137 and 138, as amended by the Patents (Amendment) Rules, 2024 (G.S.R. 211(E) dated 15 March 2024).
- The Jan Vishwas (Amendment of Provisions) Act, 2023 (amendments to the Patents Act in force from 1 August 2024).
- Office of the Controller General of Patents, Designs and Trade Marks (IP India), Frequently Asked Questions on Form 27, dated 26 August 2024.
- IP India, Form 27 (Statement regarding the working of the patented invention(s) on a commercial scale in India), as substituted by the Patents (Amendment) Rules, 2024, and the First Schedule (fees for Forms 4 and 27).
Link to similar articles: https://jpassociates.co.in/patent-opposition-in-india/
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