The main differences between the local governments before 73rd amendment and after the amendment can be listed as:
After the implementation of 73rd amendment, the local government has been divided into a uniform three-tier Panchayati Raj structure.
Earlier the state administration was responsible for conducting elections to the Panchayati Raj institutions but now the state government has to appoint a state election commission for this purpose.
After dissolution of the Panchayati Raj before its term of five years a fresh election has to be conducted within six months. This was not the case before the 73rd amendment was passed.
Distribution of revenue between the state government and local government and between rural and urban government is done by the state election commission. This was not the case before the 73rd amendment was implemented.
Reservation for women, scheduled caste and scheduled tribes and to other backward classes (if the state government thinks it is necessary for OBCs) is implemented for various positions in the local government according to the proportion of their population. Twenty-nine subjects that were earlier in the State list of subjects in the Eleventh Schedule of the Constitution have been transferred to the Panchayati Raj institutions.