Panchayats at different levels play an important role in the implementation of rural development schemes. Under Mahatma Gandhi National Rural Employment Guarantee Act, Panchayats are the principal implementing agencies. However, most of the panchayats do not have proper place to efficiently discharge their duties and responsibilities. Inclusion of construction of Bharat Nirmal Rajiv Gandhi Sewa Kendra as one of the permissible works under the Act will go a long way in providing a forum for constructive sharing of best and innovative practices to further strengthen implementing process of the Act. Construction of Sewa Kendra would also facilitate better coordination between gram panchayat and block in the implementation of Mahatma Gandhi National Rural Employment Guarantee Act. The Sewa Kendra will serve the twin purposes to provide space for facilitate the functioning of MGNREGS office at both gram panchayat and block levels and to serve as a Knowledge Resource Centre to facilitate different functions as indicated in the guidelines issues by the Ministry of Rural Development. The manual outlines in a very lucid manner the objective of the Act, activities that could be undertaken and the different designs for the construction of Sewa Kendra.