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 patented inventions on a commercial scale in India. This page deals with who files it and what the substituted form asks for. The timing, which changed in 2024 so that the statement is no longer annual, is explained in our main guide, Form 27: the statement of working is no longer annual. If you hold patents or licences and want the statements prepared and diarised, our patent renewal team can do both.
The statement is furnished by every patentee and every licensee (exclusive or otherwise), in Form 27, duly verified by the patentee, the licensee or his authorised agent (rule 131(1); section 146(2)). It states, for each patent, whether it is worked or not worked, the reason if not worked, and whether the patent is available for licensing. One form may cover several patents if they are all related and granted to the same patentee(s). Form 27 carries no fee (entry 54).
Who files
Section 146(2) of the Patents Act, 1970 puts the duty on "every patentee and every licensee (whether exclusive or otherwise)", and rule 131(1) repeats it: 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. Note 1 at the foot of the substituted form says every patentee and every licensee (exclusive or otherwise) is required to file it, and that where a patent is granted to two or more persons the form may be filed jointly by all or any of them. A licensee is therefore not relieved by the patentee's filing on the printed words; the form speaks of the "Patentee(s) / Licensee" furnishing the statement. Authorisation of an agent is dealt with in Form 26.
What the substituted form asks, item by item
The Patents (Amendment) Rules, 2024 substituted Form 27. It is headed "No Fee", with the title "Statement regarding the working of patented invention(s) on a commercial scale in India" and the reference "".
| Item | What the form asks |
|---|---|
| 1 | Name, address, nationality and patent number(s) of the patentee or licensee furnishing the statement. Explanation: one form may be filed in respect of multiple patents, provided all of them are related patents and are granted to the same patentee(s) |
| 2 | The financial year to which the statement relates |
| 3 | For each patent number, a tick for "Worked" or "Not worked" |
| 4 | If not worked, a tick for the reason: the patented invention is under development or commercial trial; under review or approval with regulatory authorities; exploring commercial licensing; or any other, which may be specified |
| 5 | Whether the patent is available for licensing, yes or no; if yes, whether the patentee is interested in receiving communications from any person interested in seeking a licence, with an email address and contact number |
| 6 | Signature of the patentee(s), licensee or authorised agent furnishing the statement, under the declaration that the facts and matters stated are true according to the signatory's knowledge, information and belief, addressed to the Controller of Patents |
The imported-product note
Note 2 on the form reads: subject to conditions specified under the Patents Act, 1970, a patented invention shall not be considered as "not worked" merely on the ground that the patented product has been imported in India. The note does not say what the conditions are; they are in the Act, which this page does not go into. When completing item 3, the printed note should be read with the Act's provisions on working. See sections 82 and 83.
Preparing a statement: a checklist
| Question | Where the answer comes from |
|---|---|
| Is the signatory the patentee, the licensee or an authorised agent? | Rule 131(1); the signature item of the form |
| Are all patents on one form related and granted to the same patentee(s)? | Explanation to item 1 |
| Which financial year is being reported? | Item 2 of the form; the period is explained in the main guide |
| For each patent, worked or not worked? | Item 3, read with note 2 |
| If not worked, which listed reason applies? | Item 4 |
| Does the patentee want licensing communications? | Item 5, with contact details if yes |
The form does not say how a three-year period is to be reported in item 2; the form still speaks of "the financial year" and the text is silent. Rule 131(3) says the Controller may publish the information received under section 146(1) or (2), so the contact details given in item 5 may become public.
Verification and signature
Rule 131(1) requires the statement to be duly verified by the patentee or the licensee or his authorised agent. The form places a declaration that the facts and matters stated are true according to the signatory's knowledge, information and belief above the signature block, and the signature is by the patentee(s), licensee or authorised agent. The rule does not describe the manner of verification beyond those words. Where an agent signs, the authorisation is filed as described in rule 135. The rule-wise article on this form is rule 131.
Fee
As per the First Schedule as substituted in 2024, entry 54 (statement regarding working under section 146(2) and rule 131(1), Form 27) reads "No fee" in all four columns, e-filing and physical. If time has to be extended, the Form 4 request is a separate document with its own fee entry; the position is set out in the main guide. See patent fees by applicant category and filing mode.
Example
Cedar Pumps Ltd holds three related patents, all granted to it, and has licensed one to Tidal Works Pvt Ltd. Cedar files one Form 27 for its three patents, as the Explanation to item 1 permits because they are related and granted to the same patentee. For one patent it ticks "Not worked" and the reason "Exploring commercial licensing", and answers yes to availability for licensing with contact details. Tidal Works, as licensee, furnishes its own statement for the licensed patent; each statement is verified by the person signing it.
Common mistakes
- Assuming that the patentee's statement covers the licensee.
- Putting unrelated patents, or patents of different patentees, on one form.
- Ticking "Not worked" on the ground that the patented product is imported, without reading note 2 and the Act.
- Leaving the verification and signature to someone who is neither the patentee, the licensee nor an authorised agent.
Need help with the statement?
The answers on the form are statements made to the Controller and may be published. Our patent renewal service prepares Form 27 for each patent and licence and keeps the dates.
Key takeaways
- Every patentee and every licensee furnishes Form 27 (rule 131(1)).
- The form is verified and signed by the patentee, the licensee or an authorised agent.
- It asks for worked or not worked, the reason, and availability for licensing.
- One form may cover related patents granted to the same patentee(s).
- The Controller may publish the information received (rule 131(3)).
Read next
- Form 27: the statement of working is no longer annual
- Rule 131: statement of working in Form 27
- Sections 145 and 146: information from patentees
- Rule 80: renewal fees
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.