Form 27 filing made simple, secure & on time
Every patentee and licensee with a granted Indian patent must file Form 27 — the statement of commercial working — by 30 September 2026. Miss it and the delay cannot be condoned. We file for you from USD 99, with bulk discounts for portfolios.
Discounts
Available
What it is
A mandatory statement of commercial working under Section 146(2) of the Patents Act, 1970 — filed once every three financial years.
Who must file
Every patentee and every licensee — Indian or foreign, individual or corporate — holding or working a granted Indian patent.
Why it matters
Penalties up to INR 1,00,000 plus INR 1,000 per day of continued default. Delay cannot be condoned under Rule 137(2).
The legal framework
Form 27 is not a voluntary disclosure — it is a statutory obligation under Section 146(2) of the Patents Act, 1970, read with Rule 131(1) of the Patents Rules, 2003. The Controller General of Patents may require every patentee and every licensee to furnish a statement of the extent to which the patented invention is being commercially worked in India.
The rationale is the patent bargain itself: the State grants a limited monopoly in exchange for disclosure and the expectation that the invention will be worked in India. Where it is not, the Act provides relief — most notably compulsory licensing under Section 84 — and Form 27 disclosures provide the factual basis for any such proceeding.
The Jan Vishwas (Amendment of Provisions) Act, 2023 amended Section 122 to introduce monetary penalties for non-compliance, replacing the earlier criminal liability and signalling a more practical enforcement regime.
What changed in 2024 — the triennial cycle
The Patents (Amendment) Rules, 2024 (effective 15 March 2024) introduced the option to move from annual filing to a triennial (three-year) filing cycle. Annual filing remains available, but filing once every three financial years is significantly more cost-effective for most portfolios.
The filing window for each three-year block opens on 1 April following the end of the block and closes on 30 September of the same year.
Critical: the new rules apply prospectively
- Missed annual filings before 15 March 2024 cannot be clubbed into the new three-year block.
- Lapsed filings for FY 2021-22 or FY 2022-23 are an irrecoverable non-compliance for those periods.
- Audit each patent's filing history separately from current obligations before relying on the new cycle.
Filing deadlines by patent category
The applicable deadline depends on the patent's grant year and the start of its three-year reporting block. The row most relevant to existing patentees — those whose patents were granted before FY 2023-24 — is highlighted.
| Patent Category | 3-Year Block | Base Deadline | +3 Months (Form 4) | +6 Months (Rule 138) |
|---|---|---|---|---|
| Granted before FY 2022-23 | FY 2023-24 to 2025-26 | 30 Sep 2026 | 31 Dec 2026 | 30 Jun 2027 |
| Granted in FY 2022-23 | FY 2023-24 to 2025-26 | 30 Sep 2026 | 31 Dec 2026 | 30 Jun 2027 |
| Granted in FY 2023-24 | FY 2024-25 to 2026-27 | 30 Sep 2027 | 31 Dec 2027 | 30 Jun 2028 |
| Granted in FY 2024-25 | FY 2025-26 to 2027-28 | 30 Sep 2028 | 31 Dec 2028 | 30 Jun 2029 |
| Expired in FY 2023-24 | FY 2023-24 only | 30 Sep 2024 | 31 Dec 2024 | 30 Jun 2025 |
| Expired in FY 2024-25 | FY 2023-24 to 2024-25 | 30 Sep 2025 | 31 Dec 2025 | 30 Jun 2026 |
Note: where the three-month extension under Rule 131(2) is not first availed, the outer Rule 138 limit is restricted to 31 March of the relevant year — not 30 June. Always file Form 4 first to preserve the longer Rule 138 window.
What information is required
If the invention HAS been worked in India:
Only confirmation of working is needed. Quantum, value, manufacturing details and import figures are no longer required.
If the invention has NOT been worked in India, indicate one or more of the following reasons:
- The patented invention is under development or commercial trial.
- The patented invention is under review or approval with regulatory authorities.
- The patentee is exploring commercial licensing options.
- Any other reason — to be specified in the statement.
Licensing information must include the name, address and nationality of each licensee. Patentees and licensees must each file a separate Form 27 for the same patent. If the patentee is open to commercial licensing, an email and contact number for prospective licensees may be provided.
Consequences of non-compliance
Penalty exposure under Section 122 (as amended)
- Up to INR 1,00,000 (~ USD 1,200) for non-filing or delayed filing.
- An additional INR 1,000 (~ USD 12) per day for each day of continued default.
- For false statements: 0.5% of total turnover or INR 5,00,00,000 (~ USD 60,000), whichever is lower.
- Delay cannot be condoned under Rule 137(2) — there is no safety net.
- Non-working disclosures can become the factual basis for a third party's compulsory licence application under Section 84.
Form 27 is unique among patent filings: unlike missed renewals or response deadlines, there is no condonation mechanism. Proactive engagement and structured client diary entries are the only effective safeguards.
Our introductory pricing
For a limited period, we are offering Form 27 preparation, review and filing on the Indian Patent Office portal at our introductory rate. Bulk discounts apply for portfolios and for organisations filing across multiple patentees or licensees.
Covers preparation of the draft, client review, attestation co-ordination and online filing. A single statement may cover multiple related patents granted to the same patentee.
Bulk Discounts
- 5–9 → filings 10% off
- 10–24 → filings 15% off
- 25–49 → filings 20% off
- 50+ → filings Custom quote
How we file your Form 27
Engage
Share your patent numbers and basic details. We confirm the applicable three-year block for each.
Working statement
You confirm whether each invention has been worked in India and provide licensing details, if any.
Draft & review
We prepare Form 27, send the draft for your approval, and obtain authorised signatory execution.
File & confirm
We file on the Indian Patent Office portal and share the official acknowledgment for your records.
Don't leave your Form 27 to the last week
Engagements are most efficient when started at least 60 days before the base deadline. With 30 September 2026 approaching, lock in your filing slot at the introductory rate today.
Talk to a Patent Agent