The establishment of the DYT provided the framework for the establishment of Gewog Yargye Tshogchung (GYT) in 1991. His Majesty envisaged the gewog as the centers where all future plans would emanate. The gewogs would themselves be responsible for the implementation and realization of development activities.

The GYT is guided by the chathrim that spells out the responsibility of the members, criteria for eligibility, meeting procedures, administrative and financial powers. Headed by the Gup and assisted by Mangap, Tshogpas, and Chipons, the office bearers are elected by the villagers through a secret ballot.

The Gup has been accorded with financial powers to realize the decentralization objectives. They are empowered to collect and retain taxes which include house tax, land tax, cattle and grazing tax. The government pays salary to the village representatives.