What were the main differences between the local governments before 73rd amendment and after that amendment?

The main differences between the local governments before 73rd amendment and after that amendment were that earlier local government was a State subject. States were free to make their own kind of laws but now the local governments have received much needed Constitutional recognition like State Legislatures and the Union Parliament.

In fact, it is a constitutional recognition of grass-root level democratic set-up. This amendment (73rd amendment) act of 1993 made it mandatory to hold the elections of Panchayats in due time on a regular basis. It makes provisions for the reservations of seats at all three levels in favour of women, the Scheduled Castes, Scheduled Tribes and Other Backward Classes.

The minimum age required to become a member of these Panchayats has been reduced to 21 years. To ensure timely and free and fair election to these bodies, provisions have been made for the establishment of an independent State Election Commission in every State. The Panchayats have been given powers to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with the provisions made by the State government. The provisions have also been made for the establishment of a State Finance Commission in each state after every five years to review the finances of Panchayats and to make recommendations as to what amount of grants are to be given to the Panchayats by the State Government. This ensures their financial autonomy and viability.