Voters were seen standing in long queues from 7 am.
It will conclude at 5 pm in the 62 blocks of 38 districts at 13,307 polling stations spread over throughout the state.
Nearly 66 lakh electorates are expected to exercise their franchise to elect over 29,000 representatives of the Panchayat Raj Institution.
Observers have been deployed in each block to ensure free and fair polls.
The 10 phase three-tier panchayat polls are being held to elect a total of 1,161 members of Zila Parishad, 11,496 members of Panchayat Samities, Mukhiya and Sarpanch in 8,392 gram panchayats, 1,14,733 each members in Gram Panchayat and Gram Kutchery in the state.