The main differences between the local government before 73rd amendment and after that amendment are following:

1. After the 73rd amendment the local government has now been divided into an uniform three-tier Panchayati Raj structure.

2. Before the 73rd amendment act the state administration was responsible for conducting elections in the Panchayati Raj institution but after the amendment it is the state government which appoints the state election commission for the purpose. Establishment of an independent State Election Commission in every State ensures timely and free and fair election to these bodies.

3. After the 73rd amendment the revenue distribution between state government and local government and also the urban, rural government is completed by the state election commission.

4. This amendment made it mandatory to hold the elections of Panchayats on a regular basis in due time. It also makes provisions for the reservations in favour of women, the Scheduled Castes, Scheduled Tribes and Other Backward Classes implementing various positions in local government.

5. The subjects of the state list in the 11th schedule of the constitution which has 29 subjects have been transferred to the institution of Panchayati Raj.

6. The age bar has been changed now the minimum age required to become a member of the Panchayats has been reduced to 21 years.

7. The Panchayats a unit of self governance have been given powers to charge, collect and correct such taxes, duties, tolls and fees in accord with the provisions made by the State government this ensures their financial autonomy and viability.