| 3-TIER SYSTEM (STANDARD) | Gram Panchayat → Panchayat Samiti → Zila Parishad | Bihar, Uttar Pradesh, Madhya Pradesh, Rajasthan, Maharashtra, Tamil Nadu, Karnataka, Andhra Pradesh, Odisha, West Bengal, Gujarat, Haryana, Punjab + Jammu and Kashmir | Population > 20 lakh → Mandatory under 73rd Amendment |
| 2-TIER SYSTEM (SMALL STATES + UTs) | Gram Panchayat → Zila Parishad / District Panchayat | Goa, Sikkim, Arunachal Pradesh, Manipur (valley areas) + Puducherry (Village + Commune Panchayat), Dadra and Nagar Haveli and Daman and Diu, Lakshadweep | Population < 20 lakh OR administrative design (UT laws) |
| 4-TIER (SPECIAL / FUNCTIONAL) | Gram Sabha / Gram Sansad → Gram Panchayat → Panchayat Samiti → Zila Parishad | West Bengal (Gram Sansad), Bihar (Gram Kutchery – judicial body) | Extra participatory / judicial layer (not constitutional tier) |
| NO / PARTIAL PR SYSTEM (EXEMPTED STATES) | Not fully applicable | Nagaland, Meghalaya, Mizoram, Assam (6th Schedule areas), Tripura (TTAADC areas), Manipur (Hill areas) | Article 243M + Sixth Schedule + Article 371 → Tribal autonomy |
| NO PR SYSTEM (UTs) | Not applicable | Delhi, Chandigarh, Ladakh | Urban UT / Hill Councils (Ladakh) |
| SPECIAL AUTONOMOUS AREAS | Separate councils | Darjeeling (WB – GTA), Sixth Schedule areas | Autonomous councils override PR system |