Multiple choice Under Panchayat Raj system, the lowest unit is the Zila Parishad Gram Sabha Vikas Khand Samiti Gram Panchayat Reveal answer Fill a bubble to check yourself B Correct answer Explanation Gram Sabha remains the lowest unit of the Panchayati Raj system. Gram Panchayat is only the elected body. Gram Sabha is the total electorate and meets as the first tier of PR system.