Chhattisgarh is divided into administrative units called:

Districts
Provinces
Municipalities
Mandals

Chhattisgarh is divided into 27 administrative units called districts. A district is a large geographical area that is administered by a district magistrate. The district magistrate is responsible for the law and order in the district, as well as for the development of the district.

A province is a larger geographical area that is administered by a provincial government. A provincial government is responsible for the law and order in the province, as well as for the development of the province.

A municipality is a smaller geographical area that is administered by a municipal corporation. A municipal corporation is responsible for the law and order in the municipality, as well as for the development of the municipality.

A mandal is a small geographical area that is administered by a mandal panchayat. A mandal panchayat is responsible for the law and order in the mandal, as well as for the development of the mandal.

The correct answer is districts.