Form 27 Filing Deadline Approaching – What Patentees and Licensees Need to Know Under the New Three-Year Filing Regime

The First Triennial Filing Window Opens on 1 April 2026 — Are You Ready? With the financial year 2025-26 drawing to a close, a significant compliance milestone is fast approaching for patent holders and licensees in India. The first filing window under the revamped Form 27 regime — introduced by the Patents (Amendment) Rules, 2024 — opens on 1 April 2026. If you hold Indian patents granted on or before FY 2022-23, this deadline concerns you directly.

In this post, we break down everything you need to know about the new Form 27 requirements, the timelines applicable to different categories of patents, the extension mechanisms available, and the consequences of non-compliance.

What Is Form 27 and Why Does It Matter? Form 27 is a statutory filing required under Section 146(2) of the Patents Act, 1970, read with Rule 131(1) of the Patents Rules, 2003. It is a statement regarding the working of a patented invention on a commercial scale in India. The underlying policy objective is transparency — the Indian patent system expects patentees and licensees to disclose whether and how their patented inventions are being commercially exploited in the country. This information, which the Controller of Patents may publish, feeds into broader considerations around compulsory licensing, public interest, and the balance between the rights of patent holders and the needs of society.

Every patentee and every licensee — whether exclusive or non-exclusive — is required to file Form 27. A registered patent agent or attorney may also file it on behalf of the patentee or licensee.

The Shift from Annual to Triennial Filing Under the earlier rules, Form 27 had to be filed annually for each financial year, creating a recurring compliance burden for patentees with large portfolios. The Patents (Amendment) Rules, 2024, which came into effect on 15 March 2024, brought a welcome change: Form 27 must now be filed once in respect of every block of three financial years, beginning from the financial year immediately after the year in which the patent was granted. The filing must be made within six months following the end of each three-year block.

This triennial cycle significantly reduces the frequency of filings while still ensuring that the Patent Office receives periodic updates on the commercial working of patented inventions in India. Importantly, the three-year block applies prospectively from the commencement of the amended rules. This means that if a patentee or licensee failed to file Form 27 for FY 2022-23 or any earlier year within the time limits prescribed under the old annual rules, they cannot retroactively club those lapsed years with the current three-year block under the new framework. The lapsed obligation remains unaddressed and cannot be cured through the new triennial filing mechanism.

The Form Itself — Simplified and Streamlined The revised Form 27 is notably simpler than its predecessor. Patentees and licensees are required to provide the following information: their name, address, and nationality along with the relevant patent number(s); the financial year(s) to which the statement relates; whether each patent is "worked" or "not worked"; if not worked, the reasons (such as the invention being under development or commercial trial, under review or approval with regulatory authorities, the patentee exploring commercial licensing, or any other specified reason); and whether the patent is available for licensing, with optional contact details for interested parties. Importantly, a single Form 27 can cover multiple patents, provided they are all related patents granted to the same patentee(s). Similarly, a single Form 27 suffices for an entire three-year block — there is no need to file separately for each financial year within the block. There is no fee for filing Form 27.

Filing Timelines at a Glance The table below summarises the key timelines for different categories of patents. It draws on the illustrative examples set out in the FAQs published by the Indian Patent Office and should serve as a quick reference for patentees and licensees planning their filings.

Category	Three-Year Block / Applicable Period	Ordinary Filing Window	Maximum Extended Deadline (with Rule 131(2) + Rule 138)
Patents granted before FY 2022-23	FY 2023-24 to FY 2025-26	1 Apr 2026 – 30 Sep 2026	30 Jun 2027
Patents granted in FY 2022-23	FY 2023-24 to FY 2025-26	1 Apr 2026 – 30 Sep 2026	30 Jun 2027
Patents granted in FY 2023-24	FY 2024-25 to FY 2026-27	1 Apr 2027 – 30 Sep 2027	30 Jun 2028
Patents granted in FY 2024-25	FY 2025-26 to FY 2027-28	1 Apr 2028 – 30 Sep 2028	30 Jun 2029
Patents expiring in FY 2024-25	FY 2023-24 and FY 2024-25 (truncated)	1 Apr 2025 – 30 Sep 2025	30 Jun 2026

A few points to note when reading this table. First, "maximum extended deadline" assumes the patentee or licensee first avails the three-month extension under Rule 131(2) by filing Form 4 and then seeks a further extension under Rule 138. If only the Rule 138 extension is sought without first availing Rule 131(2), the maximum deadline will be shorter — typically three months earlier than the dates shown above. Second, for patents expiring mid-block, the three-year block is truncated to cover only the financial years during which the patent was in force. Third, delay in filing cannot be condoned by filing a petition under Rule 137, since Rule 137(2) expressly bars such condonation for Form 27 filings. This makes it critical to file within the prescribed window or to seek extensions proactively and in time.

The Immediate Priority: Patents Granted On or Before FY 2022-23 This is the category that demands urgent attention. As the table above shows, for all patents granted before or during FY 2022-23, the first three-year block under the new rules covers FY 2023-24 to FY 2025-26. This block ends on 31 March 2026, and the filing window opens immediately thereafter on 1 April 2026. The ordinary deadline is 30 September 2026, with a maximum extended deadline of 30 June 2027.

Looking Ahead: Patents Granted in FY 2023-24 and FY 2024-25 While the immediate focus should be on the FY 2023-24 to FY 2025-26 block, patentees with more recently granted patents should note their upcoming timelines as well. As reflected in the table, patents granted in FY 2023-24 will have their first filing window opening on 1 April 2027, and patents granted in FY 2024-25 will have their first filing window opening on 1 April 2028. These patentees have more time, but it is prudent to build awareness of these deadlines early and incorporate them into portfolio-wide compliance calendars.

A Note on Expired Patents Patentees whose patents expired during FY 2024-25 should note that their Form 27 obligation covers only the truncated period of FY 2023-24 and FY 2024-25, as indicated in the last row of the table. The base filing window for these patents was 1 April 2025 to 30 September 2025, but with extensions, the deadline could extend to as late as 30 June 2026. If you fall into this category and have obtained an extension, ensure that your filing is completed before your extended deadline lapses — time is running out.

Multiple Stakeholders Filing Separately It is worth noting that patentees and licensees (whether exclusive or non-exclusive) can each file Form 27 separately for the same patent or group of patents. This is particularly relevant in situations where a patent has been licensed to multiple parties — each licensee bears an independent obligation to file.

Consequences of Non-Compliance Filing Form 27 is not optional. Non-compliance may result in penalties under Section 122 of the Patents Act, 1970, as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023. The Jan Vishwas Act decriminalised certain offences and replaced them with monetary penalties, so the consequence of failing to file Form 27 is now a financial penalty rather than a criminal prosecution — but the obligation remains a serious one that should not be taken lightly.

Practical Recommendations With the filing window opening on 1 April 2026, the time to prepare is now. We recommend that patentees and licensees begin by auditing their Indian patent portfolios to identify all patents for which Form 27 is due in the FY 2023-24 to FY 2025-26 block. For each patent, the working status should be determined — whether the invention has been commercially worked in India during this period, or whether it falls into one of the "not worked" categories, such as being under development, awaiting regulatory approval, or being explored for licensing. Where multiple related patents are held by the same patentee, they should be grouped to take advantage of the provision allowing a single Form 27 for related patents. Firms should calendar not just the primary deadline of 30 September 2026 but also the extension deadlines, and ensure that any extensions needed are sought well in advance rather than at the last minute.

Conclusion

The transition from annual to triennial filing of Form 27 is a positive step towards reducing the compliance burden on patent holders in India. However, the approaching deadline for the first three-year block means that patentees and licensees must act promptly. With the filing window opening on 1 April 2026 and the primary deadline on 30 September 2026, the time to begin preparing your Form 27 filings is now. If you need more information about the applicability of the new rules, our team would be happy to help. Reach out to us at info@brb-legal.com.