Every granted patent in India carries an ongoing duty: tell the Patent Office each year 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. Under the transition: patents granted before 15 March 2024 file next by 30 September 2026; patents granted on or after that date file first by 30 September 2027 — and no filing was due in 2024. See our dedicated note on the 2024 Form 27 change.
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 in that financial year.
- If worked — the approximate revenue or value accrued in India from working the patent (through manufacture in India or importation), and whether it was worked through licensees.
- If not worked — the reasons, and the steps being taken towards working it.
You no longer have to disclose the precise quantum or the licensing terms that the older form demanded.
Consequences of getting it wrong
This is not an optional filing:
- Failure to file can attract a fine.
- Furnishing false information is a more serious matter and can attract imprisonment as well as a fine.
- 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 Indian revenue and import figures so the “worked” disclosure is defensible.
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, stating the reasons and the steps being taken to work it. Persistent non-working can invite a compulsory licence.
What is the penalty for not filing? A fine for non-filing, and potential imprisonment for knowingly submitting false information.
Useful official resources
- The Patents Act, 1970
- IP India patent e-filing portal