If you’re a developer planning an iPad app and want it to be available on April 3 (when the iPad hits stores), you need to have it to Apple by March 27, 5 pm (Pacific).
Apple is encouraging developers to “submit your iPad app now for an initial review by the App Review Team and receive feedback on its readiness for the grand opening.” Developers should build and test their iPad app using iPhone SDK 3.2 beta 5 available on the iPhone Dev Center (http://developer.apple.com/iphone/index.action). Only iPad apps built with iPhone SDK 3.2 beta 5 will be accepted for this initial review.
The Apple App Review Team will review your app on iPad and email you details about the readiness of your app.