Initially Published in 2016; Updated in March 2026
Form 27 is the statutory statement of working required under Section 146 of the Patents Act, 1970. Every patentee and licensee must declare whether the patented invention is being commercially worked in India. After the 2024 amendment, the statement is filed once every three years instead of annually.
If your company or clients hold granted patents in India, Form 27 is a compliance obligation that runs for the entire life of each patent. The 2024 amendment made it significantly easier to manage: instead of filing every year, you now file once for every three-year period. For most portfolios, that is a real reduction in administrative work.
The filing obligation itself did not change, and neither did the consequences of missing it. A missed Form 27 deadline has exactly one remedy: Form 4, three months maximum, nothing else. If that window passes unfiled, the gap sits on the patent record and any person can use it as the basis for a compulsory licence application or revocation proceeding. The most immediate deadline affecting most portfolios is 30 September 2026. This guide covers everything you need to file correctly, what to do if you are late, and what the non-compliance exposure actually looks like.
Who Must File Form 27 and How Often
The Obligation Covers Both Patentees and Licensees
Both the patentee and every licensee must file Form 27 independently. The patentee’s filing does not discharge the licensee’s obligation. Both must file separately in respect of the same patent. For an overview of how this obligation operated before the 2024 changes, see Statement of Working of Patents in India.
One Form 27 may cover multiple related patents provided all are granted to the same patentee. Each patent number is listed separately in Item 3 with a separate worked or not worked declaration for each. Patents with different patentees cannot be consolidated, regardless of subject matter.
Once Every Three Years, Not Annually
Under the 2024 amendment, you file Form 27 once for every period of three consecutive financial years, starting from the financial year immediately following the year of grant. The filing window opens on 1 April and closes on 30 September of the year the three-year period ends. The statement covers the entire three-year block in a single filing.
| Patent Granted | Three-Year Period Covered | Window Opens | Deadline | Rule |
| Before FY 2022-23 (Form 27 for FY 2022-23 already filed) | FY 2023-24, 2024-25, 2025-26 | 1 April 2026 | 30 Sep 2026 | 131(2) |
| During FY 2022-23 | FY 2023-24, 2024-25, 2025-26 | 1 April 2026 | 30 Sep 2026 | 131(2) |
| During FY 2023-24 | FY 2024-25, 2025-26, 2026-27 | 1 April 2027 | 30 Sep 2027 | 131(2) |
| During FY 2024-25 | FY 2025-26, 2026-27, 2027-28 | 1 April 2028 | 30 Sep 2028 | 131(2) |
| Two Points Practitioners Must Docket Correctly |
| Starting point is the financial year of grant, not the grant date. A patent granted on 20 December 2023 (FY 2023-24) starts its first three-year period from FY 2024-25, with the first Form 27 due by 30 September 2027. Missed annual filings from FY 2021-22 or FY 2022-23 under the old rules cannot be combined with or excused by the new triennial block. The IPO FAQ of 26 August 2024 is explicit: it is not possible to file Form 27 where the due date expired before 15 March 2024. Each missed annual filing is an independent non-compliance event. Where a patent expires before the end of a three-year period, Form 27 still covers the years from the start of the period up to the year of expiry, filed within the same six-month window. |
| Law Update: Patents (Second Amendment) Rules, 2024 |
| Annual filing replaced by a triennial statement covering three consecutive financial years, due within six months from the end of the third financial year. New Form 27: Tick-box declaration of worked or not worked. Four predefined reasons for non-working. New licensing availability field. Revenue and quantum disclosure removed. Missed deadline remedy: Form 4 only, under Rule 131(2) proviso. Maximum three months for both extension and condonation. No Rule 138. No separate petition. Rule 137(2)(ix): Rule 137(1) general correction power expressly excluded for Form 27. Once the three-month Form 4 window closes, no further remedy is available. Penalty update: Jan Vishwas (Amendment of Provisions) Act, 2023 removes imprisonment for Section 122 offences. Civil penalties now apply. |
What Information Must Be Filed in Form 27
The 2024 amendment replaced the old detailed form with a much simpler one. Revenue figures, country-wise import breakdowns, and licence disclosure requirements are all gone. What remains is a six-item tick-box declaration: identity and patent numbers, the three-year period covered, a worked or not worked tick for each patent, reasons for non-working if applicable, whether the patent is available for licensing, and a signature. The current prescribed form is available directly from the Indian Patent Office: Form 27 PDF. Make sure you are filing on the new form. The two versions look very different and filing on a pre-2024 template may attract a procedural objection.
Two fields deserve attention. Item 3 asks for worked or not worked as of the filing date, not the end of the three-year period. If the patent was not worked for years one and two but commercially launched in year three, tick worked and document the launch date precisely. Item 4 gives four predefined non-working reasons: under development or commercial trial (a), awaiting regulatory approval (b), exploring commercial licensing (c), and other with free text (d). Multiple reasons may be selected. Use option (d) only where the others genuinely do not apply; a vague entry carries higher scrutiny risk in compulsory licence proceedings. Item 5 is new in 2024: a YES or NO on whether the patent is available for licensing. Where a patent is not being worked, indicating YES with contact details demonstrates good faith and is the logical complement to selecting option (c) in Item 4.
3. If You Miss the Deadline: Your Only Option
If you miss the 30 September filing deadline, you have one remedy: Form 4, filed under the Rule 131(2) proviso. The Controller may condone the delay for up to three months from the missed deadline. Same form for both extension before the deadline and condonation after it. Same fee. Same three-month cap. No Rule 138. No separate petition.
The three-month period is the combined maximum, not a separate window for each use. File as early as possible. The Controller has discretion to grant or refuse condonation, and a prompt, well-reasoned request is more likely to succeed than one filed at the outer edge of the window.
| Critical: Three-Month Hard Cap |
| Once the three-month Form 4 window closes, no further procedural remedy is available under the Rules. The failure remains on the patent record and may later be relied upon in compulsory licence or revocation proceedings. There is no Rule 138 petition route for Form 27. Any workflow or docketing system referencing Rule 138 for Form 27 must be corrected immediately. A consistent pattern of non-filing across multiple cycles creates material exposure in any Section 84 compulsory licence application. |
Fees: Extension and Condonation
| Request | Form | Individual / Startup / Small entity / Educational institution (e-filing, per month) | Other entities (e-filing, per month) | Physical filing | Rule |
| Filing Form 27 (triennial statement) | Form 27 | Nil | Nil | Nil | 131(1) |
| Extension before deadline (per month, max 3 months) | Form 4 | Rs. 2,000 | Rs. 10,000 | +10% | 131(2) proviso |
| Condonation after deadline (per month, max 3 months from missed deadline) | Form 4 | Rs. 2,000 | Rs. 10,000 | +10% | 131(2) proviso |
| Scenario: Missed Form 27 Deadline: Remedies in Practice |
| A technology company holds five related Indian patents granted in FY 2020-21. It filed Form 27 annually through FY 2022-23 under the old rules. Under the triennial schedule, its next Form 27 covers FY 2023-24, 2024-25, and 2025-26, due by 30 September 2026. Suppose the company misses 30 September 2026 without filing Form 4. Position on 1 October 2026: The deadline has passed. The available remedy is Form 4 under the Rule 131(2) proviso for condonation of delay. The maximum window is three months from the missed deadline, expiring 31 December 2026. Fee: Rs. 2,000 per month (individual/startup/small entity, e-filing) or Rs. 10,000 per month (other entities). One month of delay: Rs. 2,000 or Rs. 10,000. Two months: Rs. 4,000 or Rs. 20,000. If 31 December 2026 passes without a remedy: no further remedy is available under the Rules. The failure remains on record and may later be relied upon in compulsory licence or revocation proceedings. Note: The company also discovers it missed the Form 27 for FY 2021-22 under the old annual rules. That is a separate non-compliance event. It cannot be combined with or absorbed by the triennial filing. Consult a registered patent agent on whether any remedy remains for that missed annual filing. |
What Non-Compliance Actually Costs
The real exposure from missing Form 27 is not the penalty fine. It is what an incomplete filing history enables others to do to your patent. Form 27 compliance is routinely reviewed during due diligence in patent transactions and licensing negotiations, and a gap in the record creates a negotiating liability before any legal proceedings even begin. After three years from the date of grant, any person can apply for a compulsory licence on the ground that the invention is not being worked in India. Your Form 27 history is the primary evidence in that proceeding. One non-working cycle with a credible explanation is not sufficient grounds. A consistent pattern across multiple cycles without satisfactory explanation is a different matter entirely. If a compulsory licence is granted and the working deficit is not resolved within two years, the patent itself can be revoked under Section 85. See Compulsory Licensing of Patents in India and Patent Revocation in India: Section 64 Explained for the complete picture.
On top of that, failure to furnish the statement required under Section 146 attracts a civil penalty of up to ₹1,00,000 for the first instance, plus ₹1,000 per day for each continuing day of failure. Furnishing information that is false or misleading carries a separate penalty that may extend to 0.5% of the total annual turnover of the entity or ₹5 crore, whichever is less, applied to the person furnishing the information. For a large entity with ₹500 crore turnover, the potential exposure could reach ₹2.5 crore. Accuracy in what is declared, including the reasons selected in Item 4 of Form 27, is therefore not a mere formality.
What to Do and What to Watch Out For
At Each Stage
- At grant: Docket the Form 27 deadline immediately. Calculate the three-year period starting from the financial year after the year of grant. Set the 30 September deadline for the end of the third year. Do not wait for the filing window to open.
- At period end: File Form 27 within the six-month window, between 1 April and 30 September. Confirm working status as of the filing date, not the end of the three-year period. Keep a consolidated record of commercial activity across the period.
- If you miss the deadline: File Form 4 immediately. Three months maximum from the missed deadline. Same Form 4 for both extension and condonation. No Rule 138. No separate petition.
- Licensee check: Every licensee carries an independent obligation. The patentee’s filing does not discharge it. Licence agreements for Indian patents should include a clause requiring the licensee to file Form 27 on time and notify the patentee of each filing.
- Before filing: Confirm you are using the new prescribed Form 27, not a pre-2024 template. The old form required revenue figures, country-wise import details, and licence disclosures. The new form does not. Filing on an outdated template may attract a procedural objection.
What Commonly Goes Wrong
- Backfilling missed annual filings. Form 27 for FY 2021–22 or FY 2022–23 that was due before 15 March 2024 and not filed cannot be cured by the triennial filing system introduced in 2024. Each missed annual filing remains an independent non-compliance event that may attract exposure under Section 122 of the Patents Act, 1970.
- Calculating the starting point from the grant date rather than the financial year. A patent granted on 5 February 2024 (FY 2023–24) begins its first three-year period from FY 2024–25, not from FY 2023–24. The first Form 27 is due by 30 September 2027.
- Using option (d) without a specific explanation. Option (d) covers “other reasons” for non-working where the reason does not fall under development, regulatory approval, or licensing exploration. The catch-all category carries higher scrutiny risk in compulsory licence proceedings. Where option (d) is used, the explanation should be factually specific and supported by documentation.
- Ignoring Item 5 (available for licensing). This field is not merely procedural. Where a patent is not being worked and the patentee is open to licensing, indicating YES with appropriate contact details creates a public channel for inquiries and may support the patentee’s position in any Section 84 context where non-working is alleged..
September 2026 Is Closer Than It Looks
The 2024 amendment made Form 27 compliance genuinely simpler. One filing per three-year cycle, a cleaner form, and no more annual tracking of every foreign prosecution event. For most portfolios that is less work and fewer gaps.
The immediate action for most portfolio holders is straightforward: map each patent to its three-year period, docket 30 September 2026 for every patent whose last annual filing was for FY 2022-23, and ensure licensees know their obligation is independent. If the deadline passes without a filing, Form 4 gives you three months to fix it. After that, there is nothing left to file. For patent portfolio compliance support, see Patent Prosecution Services in India.
Managing an Indian patent portfolio? Intepat’s registered patent agents provide dedicated Form 27 compliance support. Contact us.
This article provides general information about Indian patent law and procedure as of the date of publication. It does not constitute legal advice and does not create an attorney-client relationship. Patent law is jurisdiction-specific and subject to change. For advice on your specific situation under Indian patent law, consult a registered patent agent or attorney qualified to practise in India.
Frequently Asked Questions
30 September 2026. Under the IPO FAQ of 26 August 2024, patents whose last annual Form 27 was filed for FY 2022-23 begin their first triennial block with FY 2023-24. The three-year period covers FY 2023-24, 2024-25, and 2025-26. The filing window opens 1 April 2026 and closes 30 September 2026. If you have not already docketed this deadline, do so immediately. If you miss 30 September 2026, the remedy is Form 4 under the Rule 131(2) proviso, filed promptly, for up to three months from the missed deadline.
Select option (b): Patented Invention is under Review/approval with Regulatory authorities. This directly covers pharmaceutical, medical device, and agrochemical patents awaiting clearance from bodies such as CDSCO or DCGI. If the invention is simultaneously in pre-submission development, option (a) may also apply. Multiple reasons may be selected. For Item 5, consider whether the patent is available for licensing to a party who could take on the regulatory process. If yes, indicate YES with contact details.
File Form 4 as soon as possible. The Controller may condone the delay for up to three months from the missed deadline. No Rule 138. No separate petition. The fee is Rs. 2,000 per month for individuals, startups, small entities, and educational institutions (e-filing), and Rs. 10,000 per month for other entities. Physical filing adds 10%. Once the three-month window closes, no further remedy is available under the Rules and the gap remains on the patent record