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Based on secondary and primary data, the present paper assesses the status of implementation of the MGNREGA in the State of Assam. Secondary data reveal that the implementation of the MGNREGA is poorly governed in the State which is a cause of concern. The ground level reality emerging from the analysis of primary data indicates that there are several loopholes in the implementation of the MGNREGA which needs to be urgently addressed. It has been found that although the MGNREGA was envisaged to be a demand driven programme, it has largely remained supply based in the field study location of the present study. The results of logit regression suggest that the willingness of the beneficiaries to work under the MGNREGA gets reduced due to the problems that they face while receiving wage earning either from bank or from post office. Banks and post offices being located at far off places, they have to travel a long distance to receive wages. Hence it has been suggested that the beneficiaries are encouraged to have accounts with the banks and then if the banks improve ATM density, it should allow the beneficiaries to withdraw their wages from the bank accounts much easily.
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