Rule 131 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.
Rule 131 tells every patentee and every licensee how to furnish the statement of working that section 146(2) of the Patents Act, 1970 requires. Since March 2024 the statement is furnished once for every period of three financial years, not every year, and Form 27 itself was replaced.
Every patentee and every licensee furnishes the statement in Form 27, verified by the patentee, licensee or authorised agent (rule 131(1)). The statement is furnished once in respect of every period of three financial years, counted from the financial year commencing immediately after the one in which the patent was granted, within six months from the expiry of each such period (rule 131(2) as substituted by the Patents (Amendment) Rules, 2024). The Controller may condone delay or extend time up to three months on a request in Form 4. Form 27 carries no fee in the First Schedule as substituted in 2024; the Form 4 request does.
The Act behind this rule
Rule 131 implements sub-section (2) of section 146 of the Patents Act, 1970; see Sections 145-146: official journal and power to call for information from patentees. The idea of "working" a patent is tied to section 83; see Sections 82-83: patented articles and general principles applicable to working.
For help with the periodic compliance that keeps a granted patent in good order, see our patent renewal service, which covers the filing calendar for patentees.
What the rule says
Sub-rule (1): who files, in what form, verified by whom
The statements "shall be furnished by every patentee and every licensee under sub-section (2) of section 146 in Form 27 which shall be duly verified by the patentee or the licencee or his authorised agent". The note on the form adds that 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.
Drafting slip: the rule's heading is printed twice and the sub-rule begins "(1) )". We read the text as it is intended and do not correct it.
Sub-rule (2): once in three financial years, as substituted in 2024
Before March 2024 the rule required the statement once in respect of every financial year, within six months from the expiry of each financial year. The Patents (Amendment) Rules, 2024 (G.S.R. 211(E), 15 March 2024) substituted sub-rule (2). It now reads that the statements "shall be furnished once in respect of every period of three financial year, starting from the financial year commencing immediately after the financial year in which the patent was granted, and shall be furnished within six months from the expiry of each such period".
Proviso (new). The Controller may condone the delay or extend the time in filing such statement for a period up to three months upon a request made in Form 4.
The text says "three financial year" (singular); we read it as "three financial years". Three points follow:
- The first period starts the year after grant. The financial year in which the patent is granted is not counted.
- Each period is a block of three years. The next block starts the year after the first block ends.
- The deadline is six months from the end of the block, so a block ending on 31 March has a statement due by 30 September.
Sub-rule (3): publication
The Controller may publish the information received by him under sub-section (1) or sub-section (2) of section 146.
Worked example of the periods
| Item | Date or period |
|---|---|
| Patent granted | 10 August 2023 (financial year 2023-24) |
| First three-year period | Financial years 2024-25, 2025-26, 2026-27 |
| Period expires | 31 March 2027 |
| Statement due within six months | By 30 September 2027 |
| Further delay condonable on Form 4 | Up to three months |
| Next three-year period | Financial years 2027-28, 2028-29, 2029-30 |
The dates are our own illustration of how the sub-rule is worded; check the Patent Office's current practice before relying on them. The rule does not say how the three-year block is counted for a patent granted before the 2024 amendment, and the text is silent on the transition.
Form 27 as substituted in 2024
The Patents (Amendment) Rules, 2024 substituted the text of Form 27. It is headed "No Fee", "Statement regarding the working of patented invention(s) on a commercial scale in India", with the reference "". It asks for:
- Name, address, nationality and patent number(s). An explanation says one form may be filed for multiple patents, provided all are related patents granted to the same patentee(s).
- The financial year to which the statement relates.
- Worked or not worked: for each patent, a tick against "Worked" or "Not worked".
- If not worked, the reason, by tick: patented invention under development or commercial trial; under review or approval with regulatory authorities; exploring commercial licensing; or any other, to be specified.
- Whether the patent is available for licensing: yes or no; if yes, whether the patentee is interested in receiving communications from persons seeking a licence, with an email address and contact number.
- Signature of the patentee(s), licensee or authorised agent, with a declaration that the facts are true according to the signatory's knowledge, information and belief, addressed to the Controller of Patents.
Two notes appear at the foot of the form. Note 1 is the point already mentioned on who files and joint filing. Note 2 says that, 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 form still carries a line for "the financial year" in item 2, singular, while the rule now speaks of a period of three financial years. The form does not say how a three-year period is to be entered; the text is silent.
Fees as per the First Schedule as substituted in 2024
| Entry | Head | Form | E-filing and physical, all columns |
|---|---|---|---|
| 54 | Statement regarding working of a patented invention on a commercial scale in India under section 146(2) and rule 131(1) | 27 | No fee |
For the Form 4 request, as per the First Schedule as substituted in 2024, entry 4(ii) reads "On request for extension of time or condonation of delay (per month) under sub-rule (4) of rule 12 or sub-rule (2) or rule 131":
| Mode | Natural person, startup, small entity or educational institution | Others |
|---|---|---|
| E-filing | Rs 2000 | Rs 10000 |
| Physical filing | Rs 2200 | Rs 11000 |
Both modes are allowed. Drafting slip: entry 4(ii) refers to "sub-rule (4) of rule 12" and "sub-rule (2) or rule 131" ("or" appears where "of" is evidently meant); the condonation power for Form 3 is in sub-rule (5) of rule 12, not sub-rule (4). We reproduce the text as printed. The fee is stated "per month".
Consequence of not filing
Neither rule 131 nor the Form states a penalty for failing to furnish the statement. Section 122 of the Act deals with refusal or failure to furnish information; see Sections 122-123, and the adjudication route in Chapter XIVA described in our article on Rules 107A-107C. Whether a particular default falls within that section depends on the wording of the section itself.
Related changes in 2024
- Rule 137(2), inserted in 2024, lists "sub-rule (2) of rule 131" among matters to which rule 137(1) does not apply; see our article on Rules 137-139.
- Rule 138, substituted in 2024, gives a general power to extend time or condone delay up to six months on Form 4; rule 131(2) has its own three-month proviso. How the two sit together is not spelled out.
Practical example
Ananya Pharma Ltd holds a patent granted on 10 August 2023 and has licensed it to an associate, Mohan Labs. The first block is financial years 2024-25 to 2026-27, so statements fall due by 30 September 2027. Both the patentee and the licensee are required to furnish one. Ananya files one Form 27 for its three related patents granted to it, ticks "Not worked" for one patent and "Exploring commercial licensing" as the reason, and says the patents are available for licensing. If Mohan Labs misses the date, it may ask for up to three months more on a request in Form 4 and pays the entry 4(ii) fee per month, Rs 10000 if it is neither a startup, small entity nor educational institution and files electronically.
Need help with Form 27 and patent compliance?
Working statements, renewals and other patent compliance dates are easy to lose track of. Our patent renewal service can help you map the dates for each patent you hold.
Key takeaways
- Form 27 is filed by every patentee and every licensee, verified by the patentee, licensee or authorised agent.
- Since the 2024 amendment, once for every period of three financial years, within six months from the expiry of each period.
- The first period starts with the financial year after the year of grant.
- The Controller may condone delay or extend time by up to three months on Form 4.
- Entry 54 (as substituted in 2024): no fee for Form 27; entry 4(ii) fee applies to the Form 4 request, per month.
- The text is the Rules as amended up to the Patents (Second Amendment) Rules, 2024; later amendments should be checked.
Read next
- Rule 130: review and setting aside of the Controller's orders
- Rules 132–134: duplicate patent, certified copies and information requests
- Rule 138: extension of time and condonation of delay
- Patent renewal and annual fees: 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; check the official text before acting.