The correct answer is: a) Gram Panchayats.
Gram Panchayats are the lowest level of government in India. They are responsible for implementing a variety of schemes and programs, including the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS). MGNREGS is a flagship rural employment guarantee scheme that provides employment to rural households for 100 days per year. The scheme is implemented by Gram Panchayats, which are responsible for identifying worksites, mobilizing workers, and disbursing wages.
Panchayat Samitis are the intermediate level of government in India. They are responsible for coordinating the activities of Gram Panchayats and for implementing certain schemes and programs, such as the Pradhan Mantri Jan Dhan Yojana (PMJDY).
Zilla Parishads are the highest level of government in rural areas. They are responsible for coordinating the activities of Panchayat Samitis and for implementing certain schemes and programs, such as the Pradhan Mantri Awas Yojana (PMAY).
The State Government is responsible for implementing a variety of schemes and programs, including MGNREGS. However, the implementation of MGNREGS is primarily carried out by Gram Panchayats.