Insights

Form 27 Now Every Three Years: The 2024 Statement of Working Change

The Patents Amendment Rules, 2024 cut Form 27 filing from annual to once every three years — and mean no working statement was due in 2024. The new deadlines, explained.

Raja Pannir Selvam · Published 27 August 2024 · Updated 13 August 2026 · Reviewed by Selvam & Selvam

Patents

The Statement of Working (Form 27) is no longer an annual filing — since the Patents Amendment Rules, 2024, it is due only once every three years. And because of the transition, no Form 27 was required in 2024.

What changed

Effective 15 March 2024, the Patents Amendment Rules, 2024 reduced the frequency of Form 27 filings. Previously, a working statement was filed once per financial year; now it is required once every three financial years, excluding the year in which the patent was granted. The stated aim is a “less frequent and more streamlined reporting process” that eases the administrative burden on patentees.

The new deadlines

The transition set two clear timelines based on grant date:

  • Patents granted before 15 March 2024 — the next Form 27 is due by 30 September 2026.
  • Patents granted on or after 15 March 2024 — the first Form 27 is due by 30 September 2027.

The practical upshot: no Form 27 filing was due in 2024.

Why it matters

  • Fewer filings, but the duty remains. Working statements are still mandatory — the interval is simply longer, so the discipline is to diarise the three-year cycle rather than an annual date.
  • Non-working still has consequences. A pattern of non-working, evidenced through Form 27, can still expose a patent to a compulsory licensing application.
  • The Patent Office issued an FAQ to address implementation questions on the new schedule.

For the full picture of what Form 27 asks and the penalties for getting it wrong, see our guide-style insight on the Statement of Working of Patents (Form 27) and our patent services.

Frequently asked questions

How often is Form 27 filed now? Once every three financial years, following the Patents Amendment Rules, 2024 — down from annually.

Was a Form 27 due in 2024? No. Because of the transition, no working statement was required in 2024.

What are the new deadlines? Patents granted before 15 March 2024: by 30 September 2026. Patents granted on or after that date: by 30 September 2027.

Is Form 27 still mandatory? Yes. Only the frequency changed; failing to work a patent can still invite compulsory licensing.

Useful official resources