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 years.

As the Patents (Amendment) Rules, 2024 come into effect from 15th March, 2024; 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 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 the financial year 2023-2024 as a three-year block under the new rules.

For clarity, the following illustrations are provided:

Scenario 1: In respect of patents granted before 2022- 23

As per the earlier rules, Form-27 for these patents in respect of the period FY 2023-24 would have been due from 1st April 2024 (assuming that Form-27 for FY 2022-23 has been filed in time).

As per the Patents (Amendment) Rules, 2024, the window period for filing of Form-27 in respect of a period of three financial years, i.e. FY 2023-24 to FY 2025-26, without an extension of the deadline will be 1st April 2026 to 30th September 2026.

The deadline for filing Form-27 can be extended up to 31^st December 2026 by filing Form 4 under rule 131(2).

The deadline for filing Form-27 can be further extended up to 30th June 2027 under rule 138.

Where the Patentee/Licensee has failed to avail an extension of three months under rule 131(2), the deadline for filing Form-27 can be extended up to 31st March 2027 under rule 138.

If the patentee has failed to provide Form-27 details for the period of FY 2022-23 or earlier within the time limit prescribed under the earlier rules, Form 27 cannot be filed under the new rules for the lapsed FYs (FY 2021-22, FY 2022-23) by clubbing the lapsed period with the period available for FY 2023-24 as a block of 3 years.

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.

The window period for filing Form-27 without an extension of the deadline will be from 1st April 2026 to 30th September 2026.

The deadline for filing Form-27 can be extended up to 31^st December 2026 by filing Form 4 under rule 131(2).

The deadline for filing Form-27 can be further extended up to 30^th June 2027 under rule 138.

Where the Patentee/Licensee has failed to avail an extension of three months under rule 131(2), the deadline for filing Form-27 can be extended up to 31st March 2027 under rule 138.

In respect of patents granted in or after 2023-24

Case 1:

For patents granted in FY 2023-24, counting a period of three years starts from FY 2024-25.

• The window period for filing Form-27 without an extension of deadline will be 1st April 2027 to 30th September 2027.
• The deadline for filing Form-27 can be extended up to 31st December 2027 by filing Form 4 under rule 131(2).
• The deadline for filing Form-27 can be further extended up to 30^th June 2028 under rule 138.
• Where Patentee/Licensee has failed to avail an extension of three months under rule 131(2), the deadline for filing Form-27 can be extended up to 31st March 2028 under rule 138.

Case 2:

For patents granted in FY 2024-25, counting of three-year period starts from FY 2025-26.

• The window period for filing Form-27 without an extension of the deadline will be from 1st April 2028 to 30th September 2028.
• The deadline for filing Form-27 can be extended up to 31^st December 2028 by filing Form 4 under rule 131(2).
• The deadline for filing Form-27 can be further extended up to 30th June 2029 under rule 138.
• Where the Patentee/Licensee has failed to avail an extension of three months under rule 131(2), the deadline for filing Form-27 can be extended up to 31st March 2029 under rule 138.

What will be the scenario in the case of patents going to expire in the FYs 2023-24 and 2024-25?

Scenarios: Patents expired in FY 2023-24

Illustration:

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:

 Window period for filing Form-27 without extension of deadline will be 1st April, 2024 to 30th September, 2024.

 The deadline for filing Form-27 can be extended up to 31st December 2024 by filing Form 4 under rule 131(2).

 The deadline for filing Form-27 can be further extended up to 30^th June 2025 under rule 138.

 Where the Patentee/Licensee has failed to avail an extension of three months under rule 131(2), the deadline for filing Form-27 can be extended up to 31st March 2025 under rule 138.

Scenarios: Patents expiring in the FY 2024-25

The 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:

The window period for filing Form-27 without extension of the deadline will be 1st April 2025 to 30th September 2025.

 The deadline for filing Form-27 can be extended up to 31st December 2025 by filing Form 4 under rule 131(2).

 The deadline for filing Form-27 can be further extended up to 30^th June 2026 under rule 138.

 Where the Patentee/Licensee has failed to avail an extension of three months under rule 131(2), the deadline for filing Form-27 can be extended up to 31st March 2026 under rule 138.