Form 27 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form 27 is the statement regarding the working of a patented invention on a commercial scale in India, and it is no longer an annual filing. Rule 131(2) of the Patents Rules, 2003, as substituted by the Patents (Amendment) Rules, 2024 (G.S.R. 211(E), 15 March 2024), requires the statements to be furnished "once in respect of every period of three financial year" and within six months from the expiry of each such period. Before that substitution the rule required one statement for every financial year. Posts and guides that still call Form 27 an annual statement describe the earlier rule. If you hold patents and want the dates kept for you, our patent renewal team can maintain the calendar alongside your renewal dates.
Every patentee and every licensee furnishes Form 27, verified by the patentee, licensee or authorised agent (rule 131(1)). The statements are furnished once in respect of every period of three financial years, starting from the financial year commencing immediately after the financial year in which the patent was granted, within six months from the expiry of each such period (rule 131(2), as substituted in 2024). The Controller may condone delay or extend time up to three months on a request in Form 4. Form 27 carries no fee (entry 54).
The Act behind it
Section 146(2) of the Patents Act, 1970 says that every patentee and every licensee, whether exclusive or otherwise, shall furnish, in such manner and form and at such intervals (not being less than six months) as may be prescribed, statements as to the extent to which the patented invention has been worked on a commercial scale in India. The Act fixes only that floor; the manner, form and interval come from rule 131. Section 146(1) separately lets the Controller, by notice in writing, require a patentee or licensee to furnish information or periodical statements within two months, or such further time as the Controller allows. See sections 145 and 146 and, for the principles of working, sections 82 and 83.
Rule 131, before and after 2024
| Point | Rule 131 as consolidated to 2021 | Rule 131(2) as substituted in 2024 |
|---|---|---|
| Frequency | Once in respect of every financial year | Once in respect of every period of three financial years |
| Start | The financial year commencing immediately after the financial year in which the patent was granted | The same starting point |
| Time to furnish | Within six months from the expiry of each financial year | Within six months from the expiry of each such period |
| Extension | None printed in the sub-rule | Proviso: the Controller may condone delay or extend time for up to three months on a request in Form 4 |
Rule 131(1) was not changed: the statements are furnished by every patentee and every licensee under section 146(2) in Form 27, duly verified by the patentee or the licensee or his authorised agent. Rule 131(3) lets the Controller publish the information received under section 146(1) or (2). The rule-wise article is rule 131.
Counting the three-year period
The sub-rule starts counting from the financial year that begins immediately after the financial year of grant, so the year of grant is not counted. Each period is three financial years; the six months run from the expiry of the period. For an illustration only: a patent granted on 10 August 2023 falls in the financial year 2023-24; the first period is then the financial years 2024-25, 2025-26 and 2026-27, which expire on 31 March 2027, and the statement is due within six months from that expiry. The sub-rule does not say how to count the period for a patent granted before the 2024 amendment, and the text is silent on the transition. Rule 137(2), inserted in 2024, lists sub-rule (2) of rule 131 among the matters to which the general power in rule 137(1) does not apply; see rules 137 to 139.
Form 4: delay and extension
The proviso to rule 131(2) lets the Controller condone delay or extend time in filing the statement for up to three months on a request in Form 4. Form 4 as substituted in 2024 lists rule 131(2) among its authorities. Rule 138, also substituted in 2024, is a general power to extend time or condone delay for up to six months on Form 4; how it sits beside the three-month proviso in rule 131(2) is not stated in either rule. See rule 138.
Fees: entries 54 and 4(ii)
As per the First Schedule as substituted in 2024, entry 54 (statement regarding working of a patented invention under section 146(2) and rule 131(1), Form 27) reads "No fee" in all four columns, and the form itself is headed "No Fee". A request in Form 4 falls, as printed, under entry 4(ii), per month:
| Applicant column | E-filing | Physical filing |
|---|---|---|
| Natural person, startup, small entity or educational institution | Rs 2000 | Rs 2200 |
| Others, alone or with those persons | Rs 10000 | Rs 11000 |
Entry 4(ii) refers to "sub-rule (4) of rule 12 or sub-rule (2) or rule 131"; the wording is copied as printed. Check the current Schedule for later changes. See patent fees by applicant category and filing mode.
What Form 27 asks
The substituted Form 27 is headed "Statement regarding the working of patented invention(s) on a commercial scale in India" and cites section 146(2) and rule 131(1). It asks for the patentee's or licensee's details and patent numbers, the financial year to which the statement relates, whether each patent is worked or not worked, the reason if not worked, whether the patent is available for licensing, and a signature. See also what Form 27 must contain and who files it. Item 2 of the form still asks for "the financial year", in the singular, and the form does not say how a three-year period is to be entered; the text is silent.
Consequence of not filing
Neither rule 131 nor Form 27 states a consequence for failing to furnish the statement. Rule 131(2) prints only the six months and the three-month proviso. Because the periods and the Form 4 route are in the Rules, the dates should be diarised for each patent and for each licensee separately.
Common mistakes
- Treating the statement as annual because older notes describe it so; the count begins with the financial year after the year of grant.
- Forgetting that the licensee also furnishes the statement (rule 131(1); section 146(2)).
- Assuming that rule 138 and the proviso to rule 131(2) can be added together; the Rules do not say.
Need help with Form 27?
Working statements, renewal fees and other dates for each patent need one calendar. Our patent renewal service keeps those dates and prepares the statements.
Key takeaways
- Form 27 is no longer annual: once for every period of three financial years (rule 131(2), 2024).
- It is due within six months from the expiry of each period; delay can be condoned up to three months on Form 4.
- Form 27 carries no fee (entry 54).
Read next
- What Form 27 must contain and who files it
- Rule 80: renewal fees
- Term of a patent: 20 years and renewal fees
- Patent renewal: annual fees and restoration after lapse
Disclaimer: Based on the Patents Rules, 2003 as consolidated up to 21 September 2021 and as amended by the Patents (Amendment) Rules, 2024 and the Patents (Second Amendment) Rules, 2024, as consulted on 2 October 2026. Later amendment rules, forms and fees should be checked in their current form. This article is general information, not legal advice.