The primary objective of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 is to be able to provide rural employment and for the creation of durable assets. This beneficial legislation aims at raising the standards of those marginalized groups who are living below the poverty line in our society. The empirical research was carried out with a purposive sample group of 192 persons consisting of 100% Scheduled Tribalpopulation at Gangaraju Madugula Mandal, Visakhapatnam District in Andhra Pradesh. The success of the scheme was assessed through a chi – square test. In other words, if the people participated irrespective of the difference in their family incomes, it is said to be a popular and successful scheme. The study also involved the evaluation of MGNREGS since its inception in terms of rural employment and development. It was found that the massive participation of wage-seekers is far greater in number than in any other governmental scheme implemented in the Mandal so far; reducing remarkably temporary migrations of the wage-seekers and in helping those to repay their Self Help Group loan amounts in time. No doubt, it has come to the rural poor as a timely succor to be aptly called as “magna carta” of rural employment.