The real development of any country lies in its rural population. In this context, the role of MGNREGA in economic development of rural India employment generation of rural India has been magnificent. Mahatma Gandhi National Rural Employment Guarantee Act (hereinafter mentioned as MGNREGA) is one of the most progressive legislation enacted since independence. MGNREGA is the largest rural employment scheme in the world. It is described by the Government of India as a rights-based, demand-driven, self-selecting, bottom-up scheme. In addition to providing rural households with supplementary employment, MGNREGA seeks to encourage and facilitate the empowerment of women through financial inclusion and independence, strengthen civic participation, as well as improve the rural landscape. The paper analyses and assess the various physical aspects of MGNREGA in India.