The Constitution of 1973 addressed the issues of federal-provinces relationship with promising arrangements. Under the 8th and 17th Amendments in the 1973 Constitution, powers of the President were increased. In the general elections 2008, the PPP emerged as the largest political party in the National Assembly and formed the coalition Federal Government. The Special Parliamentary Committee for Constitutional Reform (SPCCR) was formed under the Chairmanship of Senator Raza Rabbani. The Parliament passed the 18th Amendment Bill by more than the two-thirds majority. A consensus was shown by the political parties on the 18th Amendment. The process of restructuring of federalism in Pakistan under the 18th Amendment was a significant development which needed to be properly examined. The political leadership in the Parliament showed extensive consensus and political maturity over the 18th Amendment. The amendment ensured parliamentary democracy and provincial autonomy.It has enhanced role of the elected representatives. The reversal of the discretionary powers of the President at the Federal level and the Governor at the Provincial level is a positive step. Role of the opposition has been recognized in appointment of the Judges of the Superior Courts and formation of the interim government at the Federal level and the Provincial level. The 18th Constitutional Amendment delivers us optimism towards the settlement of major issues of federalism. Seventeen Federal ministries were devolved to the provinces under the 18th Amendment. The Federal Government also created new federal ministries. It is noteworthy that new ministries are performing functions almost like of their predecessors. There is also a centralization tendency at the Federal level and the Provincial level. Two Provinces (Punjab and Sindh) deliberately delayed the conduct of local government elections that is a negative sign and shows centralization tendency of the said provinces. The issues of federalism under the 18th and the 20th Amendments have been examined in great detail. In past, the power of the central government to legislate included in the CLL was rationalized. Previously, the CLL had 47 items. The circumstances that eventually led to the abolishment of the CLL have been examined. The study is based on a detailed analysis of the 18th and the 20th Amendments. Under the 18th Amendment, seventeen ministries had been devolved to the provinces. The main issue is implementation of the aforesaid amendments. Implementation of the 18th and the 20th Amendments has also been examined. This issue of federalism was very significant and therefore required a comprehensive study. Hopefully this study will add to the existing body of knowledge on the subject. Qualitative research method has been utilized for this study. The research consists of five chapters.