The Indian Patent Office (IPO), on August 26, 2024, issued FAQs clarifying the due dates for filing of SOW in India for granted patents. The periodicity for filing of SOW was changed from “annual” to “every three financial years” by the Patents (Amendment) Rules, 2024, which came into effect from March 15, 2024. After the notification of the amended Rules, diverse interpretations were discussed by the stakeholders in an “Open Session” held by the IPO on July 29, 2024, regarding the correct due date for filing of SOW for the patents granted on or before March 31, 2023.
The Patent Office, through FAQs, has clarified the due dates for filing of the working statement under the amended Rules as indicated below:
I. Due dates for filing SOW under the amended Rules:
| SL. No. | Time of Grant of Patent | Due Date to File SOW | The financial years for which the SOW is to be filed |
| 1. | Patents granted before March 31, 2022 | September 30, 2026 The due date can be extended up to: Extension 1 (3 months): December 31, 2026: (USD 125 per month). Extension 2 (6 months above Extension 1): June 30, 2027 (USD 625 per month) If Extension 1 is not availed, then March 31, 2027 (6 months from due date) (USD 625 per month). | For the working of the patent during the period: April 1, 2023 to March 31, 2026 (3 Financial Years 2023-24; 2024-25; and 2025-26) |
| 2. | Patents granted during April 1, 2022 to March 31, 2023 | September 30, 2026 The due date can be extended up to: Extension 1 (3 months): December 31, 2026: (USD 125 per month). Extension 2 (6 months above Extension 1): June 30, 2027 (USD 625 per month) If Extension 1 is not availed, then March 31, 2027 (6 months from due date) (USD 625 per month). | For the working of the patent during the period: April 1, 2023 to March 31, 2026 (3 Financial Years 2023-24; 2024-25; and 2025-26) |
| 3. | Patents granted during April 1, 2023 to March 31, 2024 | September 30, 2027 The due date can be extended up to: Extension 1 (3 months): December 31, 2027: (USD 125 per month). Extension 2 (6 months above Extension 1): June 30, 2028 (USD 625 per month) If Extension 1 is not availed, then March 31, 2028 (6 months from due date) (USD 625 per month). | For the working of the patent during the period: April 1, 2024 to March 31, 2027 (3 Financial Years 2024-25; 2025-26; and 2026-27) |
| 4. | Patents granted during April 1, 2024 to March 31, 2025 | September 30, 2028 The due date can be extended up to: Extension 1 (3 months): December 31, 2028: (USD 125 per month). Extension 2 (6 months above Extension 1): June 30, 2029 (USD 625 per month) If Extension 1 is not availed, then March 31, 2029 (6 months from due date) (USD 625 per month).
| For the working of the patent during the period: April 1, 2025 to March 31, 2028 (3 Financial Years 2025-26; 2026-27; and 2027-28) |
II. Due dates for filing SOW for expired/expiring patents:
| SL. No. | Time of Expiry of Patent | Due Date to File SOW | The financial years for which the SOW is to be filed |
| 1. | Patents expired during April 1, 2023 to March 31, 2024 | September 30, 2024 The due date can be extended up to: Extension 1 (3 months): December 31, 2024: (USD 125 per month). Extension 2 (6 months above Extension 1): June 30, 2025 (USD 625 per month) If Extension 1 is not availed, then March 31, 2025 (6 months from due date) (USD 625 per month). | For the working of the patent during the period: April 1, 2023 to date of expiry (1 Financial Year 2023-24) |
| 2. | Patents getting expired during April 1, 2024 to March 31, 2025 | September 30, 2025 The due date can be extended up to: Extension 1 (3 months): December 31, 2025: (USD 125 per month). Extension 2 (6 months above Extension 1): June 30, 2026 (USD 625 per month) If Extension 1 is not availed, then March 31, 2026 (6 months from due date) (USD 625 per month). | For the working of the patent during the period: April 1, 2023 to date of expiry (2 Financial Years 2023-24; and 2024-25) |
The FAQs issued by IPO address the issues that arose post notification of amended Rules with regard to the due dates for filing of SOW in India. The FAQ can be accessed here: https://ipindia.gov.in/writereaddata/Portal/News/1001_1_Final_FAQs_Form-27_26thAugust2024.pdf