• The Guptas organized a system of provincial and local administration. The empire was divided into divisions called bhukti and each bhukti was placed under the charge of an uparika.

• The bhuktis were divided into districts (vishayas), which were placed under the charge of a vishayapati. In eastern India, the vishayas were divided into vithis, which again were sub-divided into villages.

• The village headman gained importance in the Gupta times, managing village affairs with the assistance of elders.

• With the administration of a village or a small town, leading local elements were associated. No land transactions could be effected without their consent.