What is BroadcastReceiver and when we use it?

A broadcast is generated by android on occurrence of some action , BroadcastReceiver class enables the developer to handle the situation on occurence of the event/action . Action can be arrival of msg or call , download complete , boot completed , etc.

Start by reading the documentation. Also, copying from Application Fundamentals:

Broadcast receivers

A broadcast receiver is a component that responds to system-wide broadcast announcements. Many broadcasts originate from the system—for example, a broadcast announcing that the screen has turned off, the battery is low, or a picture was captured. Applications can also initiate broadcasts—for example, to let other applications know that some data has been downloaded to the device and is available for them to use. Although broadcast receivers don't display a user interface, they may create a status bar notification to alert the user when a broadcast event occurs. More commonly, though, a broadcast receiver is just a "gateway" to other components and is intended to do a very minimal amount of work. For instance, it might initiate a service to perform some work based on the event.

A broadcast receiver is implemented as a subclass of BroadcastReceiver and each broadcast is delivered as an Intent object. For more information, see the BroadcastReceiver class.

Finally, read in Common Tasks how you can utilize BroadcastReceivers to listen for messages and set alarms.

Broadcast Receivers simply respond to broadcast messages from other applications or from the system itself. These messages are sometime called events or intents. For example, applications can also initiate broadcasts to let other applications know that some data has been downloaded to the device and is available for them to use, so this is broadcast receiver who will intercept this communication and will initiate appropriate action.