Three-tier form of Panchayat Raj : 

1. Gram Panchayat : 

Gram Panchayat is the smallest unit of local self-government in rural areas. Gram Panchayat is divided into at least 9 wards. The head of the Village Panchayat is called the Sarpanch. The election of the Sarpanch is done by the voters of the entire Panchayat area directly by the secret ballot system. Election of the panch is done by respective ward voters directly. The deputy Sarpanch is elected by the Panch. Panchayat elections are conducted by state election commission.

In each village Panchayat area, a certain proportion of population is reserved for SC, ST and other Backward classes, as well as, the reserved seats are determined on lottery system. Panchayat secretary is the official representative in the Gram Panchayat. The tenure is of 5 years. A meeting must be convened at least once in 15 days. Sarpanch presides over the meeting of the Panchayat and in his absence the Deputy Sarpanch gets work done by the Gram Panchayat. 

The main functions of the Gram Panchayat are :

• Making annual budgets and plans. 
•  Administrative work. 
• Developmental work. 
•  Function related to Animal Husbandry and Dairy Development. 
•  Promotion of Khadi and cottage industries.
• Arrangement of water, lighting, roads, education, healthcare, etc.

2. Panchayat Committee : 

Intermediate level of Panchayati Raj structure is called Panchayat Samiti. There are about 15 representatives elected by the public in the Panchayat Samiti. In addition to elected representatives, there are Sarpanchs of panchayats under the block in the Panchayat Samiti. They can vote in all other meetings except for the election of the vice President and the no-confidence motion. The elected members of the Panchayat Samiti elect the head and the Deputy Chief of their own. 

In case of accidental post vacancy, the head and sub-head are reelected again. Panchayat Samiti also has reservation for SC, ST, OBC and women. All these reserved places are allocated alternately by rotation. The term of Panchayat Samiti is of 5 years. In the Panchayat Samiti, there is the post of development officer in the form of administrator. Development officer co-ordinates the work of the employees. 

The main functions of Panchayat Samiti are:

• Preparing annual plans, considering the plans of village Panchayats, preparing annual budget, etc. 
•  Work related to minor irrigation and water management. 
•  Agriculture production and extension related work. 
•  Poverty alleviation related work. 
•  Animal Husbandry, Dairy, poultry and fisheries related work. 
• Primary education related work. 
• Other functions : Promotion of khadi and cottage industries, drinking water arrangements, health and family welfare related work.

3. Zilla Parishad : 

In the Panchayati Raj System, the district level institution is Zilla Parishad. 

It is formed by four types of members :

• Directs elected representatives from regional constituencies. 
•  Member of Lok Sabha and legislative Assembly of District Council area 
• All the Rajya Sabha members registered as nominees in the District Council Area. 
• Heads of all Panchayat Committees of Zilla Parishad area.

The first type of members elect the District Head and the Deputy District Chief from among themselves. They only have the right to remove them by no-confidence motion. Other types of members can also vote in other tasks. District Head and Deputy District Head of the District council are representatives of the public. Apart form this, there is a chief administrative officer, to see the construction work, an assistant engineer and other employees.

District council meeting and other activities are concluded under the chairmanship of the District head. He controls all the officers and employees. In the Zilla Parishad, reservation has been given for SC, ST, OBC and women as per rules and rotation. The term of the Zilla Parishad is of 5 years and after dissolving it prematurely it is necessary to re-constitute it within 6 months which remains for the remaining tenure. If the term that remains is less than 6 months then elections cannot be held.

Main Functions of Zilla Parishad :

• Maintaining co-ordination between all the Gram Panchayats and Panchayat Samitis of the district. 
•  Distribution of grants given by the state government to Panchayat Samitis. 
•  Working for agricultural development and economic, social development. 
• Working for village planning, public health and education system. 
• To create special programs for areas of natural disasters.