Every granted patent in India carries an ongoing duty: tell the Patent Office, once every three financial years, whether the invention is actually being worked. That disclosure is the Statement of Working, filed on Form 27 under Section 146 of the Patents Act, 1970.
Why the requirement exists
India’s patent system treats a patent as a bargain: the state grants a monopoly, and in return the invention should benefit the public. The Statement of Working lets the government check that bargain is being kept. It serves three purposes:
- Confirms patented inventions are being put to use, not simply held to block others.
- Flags unworked patents that may become candidates for compulsory licensing.
- Feeds data into patent policy.
When to file (current, post-2024 rules)
Two reforms reshaped the timing:
- The 2020 amendment moved Form 27 from a per-calendar-year filing to once per financial year, and let a single form cover multiple related patents.
- The Patents Amendment Rules, 2024 (effective 15 March 2024) went further, cutting the frequency to once every three financial years, excluding the year of grant.
So, currently, Form 27 is due once every three years, within six months of each three-year period ending — that is, by 30 September. The first period starts with the financial year after the one in which the patent was granted, which is how the Patent Office’s own FAQ sets the transition: patents granted on or before 31 March 2023 file next by 30 September 2026; patents granted in 2023–24 file first by 30 September 2027; patents granted in 2024–25 by 30 September 2028. No filing was due in 2024. See our dedicated note on the 2024 Form 27 change and the full Form 27 guide.
A single Form 27 can cover multiple related patents held by the same patentee, and joint patentees may file together.
What Form 27 asks
The form is short. It requires:
- The patent number and the patentee/licensee details.
- Whether the patent has been worked in India during the three-year period.
- If not worked — the reason, chosen from options the form offers, such as the invention being under development, awaiting regulatory approval or in licensing discussions.
- Whether the patent is available for licensing, and contact details if so.
The 2024 form dropped the revenue and value figures the earlier versions demanded. It is a statement of position, not an accounting exercise.
Consequences of getting it wrong
This is not an optional filing:
- Failure to file attracts a penalty of up to ₹1 lakh, and ₹1,000 for every further day the failure continues.
- Knowingly furnishing false information attracts a penalty of 0.5 per cent of turnover or ₹5 crore, whichever is less. This replaced the earlier provision for imprisonment when the Jan Vishwas Act took effect on 1 August 2024.
- A pattern of non-working, evidenced by these statements, can expose a patent to a compulsory licensing application by a third party.
Practical tips
- Diarise 30 September for every live patent in your Indian portfolio.
- Group related patents onto a single Form 27 where the same patentee holds them.
- Keep a simple internal record of where and how the invention is used in India, so the “worked” answer is defensible if questioned.
Frequently asked questions
How often must Form 27 be filed? Since the Patents Amendment Rules, 2024, once every three financial years (excluding the year of grant) — reduced from the earlier annual filing.
Can one form cover several patents? Yes. Since 2020, a patentee can file a single Form 27 covering multiple related patents.
What if the patent is not being worked? You still file, choosing the reason from the options the form provides. Persistent non-working can invite a compulsory licence.
What is the penalty for not filing? Up to ₹1 lakh, plus ₹1,000 a day while the failure continues. Knowingly false information attracts 0.5 per cent of turnover or ₹5 crore, whichever is less. Imprisonment was removed in August 2024.
Useful official resources
- The Patents Act, 1970
- IP India patent e-filing portal