The study has examined the impact of MGNREGA and the participation of female beneficiaries in Wahipora village panchayat of Kupwara District. This study is predominantly based on the primary data collected from the selected respondents by applying the Random sampling method. The research study covered the aspects like social conditions of the respondents, knowledge, and perception regarding the performance of MGNREGA in the particular study region. The analysis concludes that MGNREGA is an important programme implemented by the Government of India in 2006 for the betterment of rural poor people by providing 100 days of wage employment and by creating self-confidence among unskilled workers mainly in females by decreasing the gender discrimination.