Mahatma Gandhi National Rural Employment Guarantee Scheme is a prudential programme, with as engendering vision of development launched and implemented by the Central Bank of India. It is started with a deliberation that the development of a nation reaches its aim only when it happens at rural areas. It is being widely recognized that the soul of India lies in the village and the people who toil hard are the real asset of every nation. So this scheme plays a vital role in the social economical sphere of rural areas of India. The comprehensive study evaluates significance and salient features of MGNREGA. To achieve the objectives of the study, both primary and secondary data are used. Primary data is collected through questionnaire from 50 respondent of kuttiattoor panchayat, personal interview. Secondary data is collected through website, newspaper, books, research paper.