IP Intelligence › What Changed › Working statements moved from yearly to once every three fin
What changed · 15 March 2024, first deadline 30 September 2026
Working statements moved from yearly to once every three financial years - and the first deadline is close
What changed
Rule 131(2) was substituted by the Patents (Amendment) Rules, 2024. The statement of working on Form 27 is now furnished once in respect of every period of three financial years, starting from the financial year commencing immediately after the year of grant, and within six months of the end of each such period. Form 27 itself was simplified, and a three-month extension is available on Form 4.
Why it matters
An annual task gets built into a calendar. A triennial one falls out of it - and because the change reduced the burden, it was widely reported as good news and then forgotten. Meanwhile the enforcement route around it got sharper: the Patents (Amendment) Rules, 2025 introduced Chapter XIV-A with an electronic complaint on Form 32 and an appeal on Form 33, and the Jan Vishwas Act, 2023 replaced imprisonment with monetary penalties for section 122 offences with effect from 1 August 2024.
Who should care
Every patentee and every licensee of an Indian patent, exclusive or otherwise.
What you should do
Map each granted patent to its financial year of grant, and from that to its three-year block. For patents granted on or before 31 March 2023, the first statement under the new regime is due by 30 September 2026. Record working information as it arises rather than reconstructing three years of it in September.
The mapping of grant dates to blocks follows IP India's Form 27 FAQs dated 26 August 2024. That document is no longer available on the IP India portal - the link now returns 404 - so it survives only through firm commentary. Confirm the block that applies to your patents with your agent before filing.
Sources & further reading
- The Patents Rules, 2003, as amended (e-version updated to 15 March 2024) — Official IP India text
- The Patents (Amendment) Rules, 2024 - G.S.R. 211(E), 15 March 2024 — Gazette text via WIPO Lex
- The Patents (Amendment) Rules, 2025 - G.S.R. 865(E), 25 November 2025 — Adjudication of penalties and appeals; Forms 32 and 33
- The Jan Vishwas (Amendment of Provisions) Act, 2023 - IP provisions in force 1 August 2024
Related
The working statement nobody filed
India requires patentees and licensees to tell the Patent Office whether a patent has been worked in India. The obligation moved from annual to once every three fina…
Statement of working
A statement filed on Form 27 telling the Patent Office whether a granted patent has been worked in India, and if not, why not.
The working statement nobody filed
What is the position?
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Educational guidance, not legal advice. This material is published by Ragulika IP for general education and information. It is not legal advice, it does not create a professional-client relationship, and it is not a substitute for advice on your own facts. Patentability, infringement, prosecution strategy and every other IP outcome turn on the specific facts and on the law and Patent Office practice as they stand at the time you act. Please take professional advice before making a decision, and read the underlying provision or judgment before relying on any point stated here.
Last reviewed by Ragulika IP on 2026-08-23. Indian patent law and Patent Office practice change; check the position before you rely on it.