The effects of welding power input on the microstructural characteristics and impact behaviour of the Heat Affected Zone (HAZ) of type 304L austenitic stainless steel were investigated. This is with a view to optimize the welding process and ensure high weldment integrity of the heat affected zone. Chemical analysis of the as-received 304L austenitic stainless steel was determined using an Optical Emission Spectrometry AR 4 30 metal analyzer. Thereafter, 30 samples of the as-received 304L austenitic stainless steel plate with dimensions of 70 mm length, 45 mm breadth and 8 mm thickness were cut and labeled into A, B and C each of 10 numbers. The grouped samples were further cut into two equal halves with hacksaw and welded using Gas Metal Arc Welding (GTAW) process and 304L electrode to produce butt joint HAZ square geometry samples. The obtained HAZ and as-received samples were machined to standard charpy impact test specimens. Also, the HAZ and as-received specimens were prepared for microscopy studies using optical microscopy. Results obtained showed that the microstructures are composed majorly of mixture of austenite and ferrite phases, also variations in volume fraction and grain size of the phases were observed under varied range of power input. In addition, chromium carbide formation and precipitation due to sensitization was seen at the grain boundaries. Optimum impact toughness (IT) of 42 J was obtained for HAZ sample at power input of 12.0 KW while the least IT of 39 J was obtained from sample welded using power input of 4.6 KW as compared with the as-received with IT of 58 J.Keywords - 304L austenitic stainless steel; gas metal arc welding; impact toughness; microstructures;