Gram Sabha:
- Gram Sabha is the basic unit of the Panchayati Raj system in India.
- It consists of all the adult members residing in a village or a group of villages.
- The Gram Sabha meets at regular intervals to discuss and make decisions on matters related to the village.
- It is responsible for various functions such as approving the budget, discussing development plans, and monitoring the implementation of government schemes.
- The Gram Sabha has the power to elect the members of the Gram Panchayat.
- It acts as a platform for villagers to voice their concerns and participate in the decision-making process.
- The Gram Sabha plays a crucial role in promoting transparency, accountability, and democratic functioning at the grassroots level.

Gram Panchayat:
- Gram Panchayat is the elected body that represents the Gram Sabha.
- It is responsible for the administration and management of the village or a group of villages.
- The Gram Panchayat consists of elected representatives called Panchayat members.
- The number of Panchayat members depends on the population of the village.
- The head of the Gram Panchayat is called the Sarpanch.
- The Gram Panchayat has various functions such as providing basic services like water supply, sanitation, healthcare, education, and infrastructure development.
- It is also responsible for implementing and monitoring government schemes and programs in the village.
- The Gram Panchayat prepares and approves the annual budget, maintains records, and reports to higher authorities.
- It acts as a link between the villagers and the higher levels of government.

Differences:
1. Composition:
- Gram Sabha consists of all the adult members residing in a village or a group of villages.
- Gram Panchayat consists of elected representatives called Panchayat members.

2. Decision-making:
- Gram Sabha is the platform where villagers discuss and make decisions on matters related to the village.
- Gram Panchayat is responsible for implementing the decisions made by the Gram Sabha.

3. Power:
- Gram Sabha has the power to elect the members of the Gram Panchayat.
- Gram Panchayat has the authority to administer and manage the village and its development.

4. Functions:
- Gram Sabha approves the budget, discusses development plans, and monitors the implementation of government schemes.
- Gram Panchayat provides basic services, implements government schemes, prepares budgets, and maintains records.

5. Representation:
- Gram Sabha represents the entire village community.
- Gram Panchayat represents the Gram Sabha in the administration and management of the village.