The principle object of this article is to know about poverty alleviation programme in India. This article clearly describes about the provisions of the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS). It presents the condition of the MGNREGA workers and the impact of their participation in MGNREGS. Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) is considered as a “Silver Bullet”, because it successfully eradicates rural poverty, unemployment and to generates 100 days of employment for the rural unemployed people. The primary goals of this Act is to reduce migration, restriction of child labour, reducing poverty and making villages as self sustaining through road construction, cleaning up of water bodies, soil and water conservation work etc. MGNREGA has been considered as the largest antipoverty programme in the world. But the success of this Act depends upon its proper implementation. The research work is an empirical research and was carried out in Kuikeda Gram Panchayat in Balangir district of Odisha. The study was conducted in between the month of November and December in 2017. Thus, the present study attempts to critically examine the implement process of MGNREGA programme and its impact on the people. The study reveals that there is little impact of MGNREGA on their livelihoods. The faulty implementation strategy of the Gram Panchayat has ruined the spirit of this programme. The involvement of the people under this programme was also not satisfactory. People of this Gram Panchayat area were migrated to other parts of India in searching of job.