The present study has been conducted in three districts of West Bengal, namely, Burdwan, Murshidabad and Nadia. The main objective of the present study was to assess the perception of beneficiaries about impact of MGNREGS on economic, social and societal empowerment of beneficiaries. The results of the study showed that respondents were primarily having low to semi-medium level of socio-economic orientation. The study revealed that through participation in MGNREGS activities, participants’ average family income; worth of their possession of domestic material, animal resources and farm power could be increased. Moreover, respondents are having positive perception to the tune of semi-medium to medium level about the impact of their participation in MGNREGS activities on their economic, social and societal empowerment. Independent variables like, social participation, cosmopolites, membership of different social organisation, media exposure and respondents’ education had significant association with their perception about economic, social and societal empowerment.