Form 27 - India's Patent Working Statement After the 2024 Amendments
Under Section 146(2) of the Indian Patents Act, every patent holder and licensee must file a statement of working of the patented invention in India using Form 27.
Key change - 2024 Amendments
Filing frequency extended from annually to once every three financial years, commencing from the financial year immediately after the patent is granted. The deadline for filing is September 30 following the close of each three-year period.
Current deadline
For all patents granted on or before March 31, 2023, the current three-year filing window closes September 30, 2026. This is an active compliance obligation for most Indian patent holders right now.
What changed in the form
Exact sales figures are no longer required - approximate revenue is sufficient. A single Form 27 can now be filed for multiple related patents granted to the same patentee, reducing the reporting burden for portfolio holders.
Penalty for non-compliance
Non-filing attracts a penalty under Section 122 that may extend to one lakh rupees for a first instance, with a further penalty of one thousand rupees for every day of continued failure.
We track Form 27 deadlines as part of our portfolio maintenance services - across three-year cycles, not as a last-minute reminder.
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