INDIA: PATENTS: Working Statements (Form 27) Due by September 30, 2026
- Loveleen Kaur

- 4 hours ago
- 2 min read
This is a formal reminder regarding the statutory requirement to file Statements of Working (Form 27) in respect of your Indian patents.
In accordance with the Patents (Amendment) Rules, 2024, every patentee and licensee is now required to furnish a working report in respect of every period of three financial years. The mandatory filing window for the current three-year block has now commenced.
This filing is required in either of the following situations:
All patents granted on or before March 31, 2023; OR
Patents expiring between April 1, 2025, and March 31, 2026 (a final statement must be filed for these cases) irrespective of year of grant.
1. Key Deadlines & Reporting Period
Item | Details |
Reporting Period | 3-year period (April 1, 2023 – March 31, 2026) April 1, 2023 – March 31, 2024 April 1, 2024 – March 31, 2025 April 1, 2025 – March 31, 2026 |
Filing Window | April 1, 2026 – September 30, 2026 |
Final Deadline | September 30, 2026 (extendible) |
2. Late Filing & Extensions
While we strongly recommend filing within the standard window (by September 30, 2026), the following extensions are available if additional time is required:
Standard Extension (Form 4): The Controller may grant an extension of up to three months (extending the deadline to December 31, 2026). This requires the filing of Form 4 and payment of the applicable monthly fees.
Discretionary Extension (Rule 138): Should further time be required beyond the standard extension, an additional request under Rule 138 may be submitted for the Controller's consideration.
As extension costs are very high, it is recommended to file the working statements well within the statutory deadline of September 30, 2026.
3. Required information:
1. Patentee/Licensee Information: Please provide the full name, address, and nationality of the patentee and any registered licensees for the captioned patent.
2. Worked/Not worked Details:
(i) Whether the invention has been worked in India? YES/NO
(ii) If not worked, please select the appropriate reason for ‘not working’ the invention:
a. Patented Invention is under development/ commercial trial
b. Patented Invention is under Review/approval with Regulatory authorities
c. Exploring commercial licensing
d. Any other reason, may specify:
(iii) Whether the patent is available for licensing? YES/NO
In case of YES, would you be interested in receiving communications from any person interested in seeking a license? If so, kindly provide contact details as below:
Email address: .............
Contact Number: ...........
To remind our clients of this statutory requirement, matter-specific reminders have been sent to all who have entrusted us with the maintenance of their working statement records.
Should you need any assistance with preparing and filing Form 27 (Working Statement) for any of your cases, please do not hesitate to contact Ms. Loveleen Kaur at awr@iprattorneys.com.

Loveleen Kaur
Partner





























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