Form 27 is a statutory obligation under Section 146(2) of the Patents Act, 1970. For most patentees, the immediate deadline is 30 September 2026 — with a possible extension to 31 December 2026 under Rule 131(2) and a final outer limit of 30 June 2027 under Rule 138.

I. Legal Framework and Purpose

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, as amended. The provision empowers the Controller General of Patents, Designs and Trade Marks to require patentees and licensees to furnish information regarding the extent to which the patented invention is being commercially worked in India.

The rationale is rooted in the patent bargain: the State grants a limited monopoly in exchange for disclosure and the expectation that the invention will be worked in India, benefiting the public. Form 27 disclosures provide the factual foundation for compulsory licence proceedings under Section 84. The Jan Vishwas (Amendment of Provisions) Act, 2023 replaced earlier criminal liability with monetary penalties, making enforcement more practical.

II. Who Must File?

The obligation rests on every patentee and every licensee, including individual inventors, companies, LLPs, universities, government bodies, exclusive and non-exclusive licensees, and foreign patentees. Both the patentee and any licensee may file independently and simultaneously. A registered patent agent may file on behalf of a patentee/licensee where a valid Power of Attorney (Form 26) is on record. Where multiple related patents are held by the same patentee, a single consolidated Form 27 may be filed.

III. What Changed: The 2024 Amendment Rules

The most significant change under the Patents (Amendment) Rules, 2024 (effective 15 March 2024) is the option to shift from annual filings to a triennial (three-year) filing cycle. Annual filing remains available but filing every three years is more cost-effective. Under the amended rules, Form 27 may be filed once in respect of every period of three consecutive financial years, with the filing window opening on 1 April following the three-year period and closing on 30 September of that year.

Critical Rule: The new triennial cycle applies prospectively from 15 March 2024. Missed annual filings for FY 2021-22 or FY 2022-23 cannot be clubbed into the new three-year block — those obligations are permanently extinguished.

IV. Filing Deadlines

For patents granted before FY 2022-23 and patents granted in FY 2022-23 — the three-year block is FY 2023-24 to 2025-26, with a base deadline of 30 September 2026, extendable to 31 December 2026 (Rule 131(2)) and finally to 30 June 2027 (Rule 138). For patents granted in FY 2023-24, the base deadline is 30 September 2027; for FY 2024-25 grants, 30 September 2028.

V. What Must Be Disclosed?

Where the invention is commercially worked in India: Only confirmation of working is required — no details of quantum, value, manufacturing, or import are needed.

Where the invention is NOT commercially worked: Indicate the applicable reason — under development/commercial trial; under review/approval with regulatory authorities; exploring commercial licensing; or any other reason specified. Licensing information must also be provided: details of any licences granted (name, address, nationality of each licensee). If willing to commercially license in India, provide contact email and phone number.

VI. Consequences of Non-Compliance

Non-filing or late filing under Section 122 (as amended by Jan Vishwas Act, 2023) attracts a monetary penalty of up to INR 1,00,000 (approx. USD 1,200), plus INR 1,000 per day of continuing default. A false statement attracts an enhanced penalty of 0.5% of total turnover or INR 5,00,00,000 (approx. USD 60,000), whichever is lesser. Delay cannot be condoned under Rule 137(2) — there is no safety net. Non-working disclosures may also trigger compulsory licence applications under Section 84.

VII. Extension Procedure

First stage (Rule 131(2) via Form 4): up to three months' extension before expiry of the base deadline — moving the date from 30 Sep 2026 to 31 Dec 2026. Second stage (Rule 138): up to six further months — extending to 30 June 2027. If the Rule 131(2) extension is not first availed, the Rule 138 outer limit is restricted to 31 March only. No further extension is available beyond these stages.

VIII. Practical Compliance Checklist

IX. Conclusion

Form 27 is one of the most frequently overlooked yet consequential obligations in Indian patent practice. For most patentees and licensees, the immediate deadline is 30 September 2026. The absence of any condonation mechanism means a missed deadline is an irrecoverable compliance failure. Proactive engagement and early diarising are the only effective safeguards.