Mahatma Gandhi NREGA is one of the largest pro poor programmes being implemented by Ministry of Rural Development which aims at strengthening the livelihood resource base of the rural poor. By this scheme Govt. gives assurance of employment to unskilled rural laborer for 100 days. MGNREGA works are largely focused on land and water resources which include: Water conservation, minor irrigation, horticulture, rural connectivity, renovation of traditional water bodies, land development and drought proofing. This study is an attempt to assessment the impact on implementation and effectiveness of the Act in Dhamtari district of Chhattisgarh, during the financial year 2016-17.