Frequently Asked Questions (FAQs)Â on Form No. 27 under Patent Act and timelines under different scenario post 2024 amendments.
Frequently Asked Questions (FAQs) AQs on Form No. 27 under Patent Act and timelines under different scenario post 2024 amendment. Section 146 of the Patents Act, 1970 (‘Patents Act’) requires furnishing of information/ statement as to the extent to which the patented invention has been worked on a commercial scale in India. As per amended Rule 131(2), the patentee/licensee now needs to furnish a statement of working (under Form 27) once every three financial years, instead of filing the statement of working annually.Â
Question 1 : What is Form-27?
Answer: Form-27 is a statutory requirement under Section 146(2) of the Patents Act, 1970 (as amended) and Rule 131(1) of the Patents Rules, 2003 (as amended) for submission of a statement regarding the working of the patented invention on a commercial scale in India.
Question 2 : Who needs to file Form-27?
Answer: Every patentee and every licensee in India shall file Form-27, a statement of working of the patented invention on a commercial scale in India.
- In case of multiple patents, one Form 27 may be filed in respect of multiple patents, provided all of them are related patents and are granted to the same patentee(s).
- Patentee/licensee may authorize a registered patent agent or attorney to file Form 27 on their behalf.
Question 3 : What is the deadline to file Form-27?
Answer: Form-27 shall be filed once in respect of every period of three financial years, beginning from the financial year right after the patent is granted and within six months following the end of each three-year period.
Question 4: Is there any possibility of extending the deadline to file Form-27?
Answer: Yes. The deadline to file Form-27 may be extended up to three months upon a request made in Form 4 in the prescribed manner under Rule 131(2) of the Patents Rules and further for a period of up to six months upon a request made in Form-4 in the prescribed manner under Rule 138 of the Patents Rules.
Question 5: Is filing of Form-27 mandatory? What are the penalties for non-compliance?
Answer: Yes. The filing of Form 27 is mandatory. Non-filing of Form-27 may lead to imposition of a penalty under section 122 of the Patents Act, 1970 [as amended through the Jan Vishwas (Amendment of Provisions) Act, 2023].
Question 6: Can Form-27 be filed for multiple patents?
Answer: Yes. A single Form-27 can be filed for submitting details regarding the multiple patents, provided that all are related patents and are granted to the same patentee(s).
Question 7: What are different possible scenarios and their associated timelines for filing Form-27?
Answer: Form-27 must be filed once in respect of every period of three financial years, beginning from the financial year right after the patent is granted and within six months following the end of each three-year period.
As the Patents (Amendment) Rules, 2024 come into effect from 15th March, 2024; the period of three years would be applicable prospectively. If a patentee/licensee did not submit Form 27 details for the financial year 2022-2023 or earlier within the abcaus.in prescribed time limit under the previous rules, they cannot file Form 27 for these missed years by clubbing the lapsed period with the time available for financial year 2023-2024 as a three-year block under the new rules. For clarity, following illustrations are provided
| Scenarios | Illustrations |
| In respect of patents granted before 2022-23 |
|
| In respect of patents granted in 2022-23 |
In all these cases, irrespective of the date of grant of a patent, a period of three-years starts from FY 2023-24.
|
| In respect of patents granted in or after 2023-24 |
Case 1: For patents granted in FY 2023-24, counting of a period of three-years starts from FY 2024-25.
Case 2: For patents granted in FY 2024-25, counting of three-year period starts from FY 2025-26.
|
Question 8 : What will be the scenario in the case of patents going to be expired in the FYs 2023-24 and 2024-25?
Answer:
| Scenario | Illustration |
| Patents expired in FY 2023-24 |
Patentee/Licensee can file Form-27 only for the remaining period, i.e. for FY 2023-24. Form-27 to be submitted for FY 2023-24:
|
| Patents expiring in the FY 2024-25https://abcaus.in/ |
Patentee/Licensee can file Form-27 only for the remaining period, i.e. FY 2023-24 and 2024-25. Form-27 to be submitted for FY 2023-24 to 2024-25:
|
Question 9: Can multiple stakeholders (like patentees, exclusive or non-exclusive licensees) file Form-27 separately for same patent or a group of patents?
Answer: Yes. Patentees and exclusive or non-exclusive licensees can file Form-27 separately for the same patent or a group of patents.
Question 10: What are the possibilities available for filing Form-27 where deadline to file it has expired before the commencement of the Patents (Amendment) Rules, 2024?
Answer: No. It is not possible to file Form 27 where the due date for filing was over before the
commencement of the Patents (Amendment) Rules, 2024.
Question 11: Whether delay in filing of Form-27 can be condoned by filing a petition under rule 137?
Answer: No. Provision under rule 137(2) bars the Patentee/Licensee from seeking the condonation of delay in filing of Form-27.
Question 12: As per Rule 131(2), Form-27 shall be furnished once in respect of every period of three financial years. Whether Form 27 needs to be filed separately for each financial year in the block of three financial years?
Answer: No. Single Form 27 can be filed in respect of every period of three financial years.
- ITD to provide link to assessee to file appeal with new PAN as assessment done in old PAN
- Non deposit of TDS by deductor – Assessee can not be denied tax credit – ITAT
- RBI urges banks to reduce number of inoperative frozen accounts enabling mobile / e-KYC
- AO whether obliged or not to decided pointwise objection u/s 148A(b) – SC admits SLP
- Addition on account of unexplained investment in construction of hotel – ITD appeal dismissed
