The Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) is a major flagship programme of the Ministry of Rural Development (MoRD), Government of India, implemented since February 2006. Its primary objective is to expand wage employment besides natural resource management for sustainable development that addresses chronic poverty. The programme is also the largest rights-based social protection initiative in the world. This report is a critical assessment of the implementation of MGNREGS, bringing out its promising aspects as well as weaknesses. The document would help officials and policymakers improve planning and execution of the programme. It would guide researchers and activists in gaining insights into the social dynamics of the process of implementation.