The Gupta Administration:
(i) The Gupta administration was decentralized in nature. The feudatories i.e., local kings and smaller chiefs ruled a large part of their empire.
(ii) The imperial Guptas adopted the title of maharajadhiraja, param bhattaraka, paramesh-were etc. while the lesser rulers adopted the title of raja and maharaja.
(iii) The kingship was normally hereditary.
(iv) The king was the focus of administration. He was assisted by princes, ministers and advisors.
(v) The princes were made the viceroys of the provinces.
(vi) Provinces which were known as desha, rashtra or bhukti was headed by Uparika. The provinces were divided into a number of districts called pradesha or vishaya. The administrative head of the vishaya was known as vishayapati.
(vii) The vishayas were further divided into villages and each village was headed by gramadhyaksha who looked after the affairs of the village with the help of village elders.
(viii) The artisans and merchants took an active part in the town administration.
(ix) The Gupta bureaucracy was less elaborate. The high level central officers under the Guptas were called the Kumaramatyas and important functionaries like mantri, senapati were all recruited from that cadre. Administrative posts were not only hereditary but often several offices were combined in the hands of the same persons.
(x) Land taxes increased considerably. Bali was the land tax. It varied from 1/4th to 1/6th of the total produce. Uparika and Udranga were the two new agricultural taxes. In addition, the peasants had to meet the demands of the feudatories. The peasants also had to feed the royal army when it passed from the villages. The villagers were also subjected to forced labour.
(xi) The judicial system was very much developed. For the first time, civil and criminal laws were clearly demarcated. Elaborate laws were laid down about inheritance. Disputes connected in civil law. Theft and adultery fell under criminal law. The king upheld the law and tried cases with the help of the brahmanas.
(xii) The guilds of merchants and artisans were governed by their own laws.
