Overdevelopment and crowding in Japan has forced many of its indigenous spirits and ghosts to lose their homes. Due to problems caused by the homeless spirits, a new profession was created, the Ghost Sweepers (GS). Private exorcists for hire; they serve only the highest bidder to survive in the cutthroat corporate world. Among this, the Mikami GS Company, led by Reiko Mikami and her two assistants, the teenage boy Tadao Yokoshima and the ghost girl Okinu, is said to be the best.

The manga setup is scenario-to-scenario, with many plots intertwining classic Japanese culture and modern day realities, with occasional references to Western influences. In between these plots are some longer story arcs where new characters are introduced and the existing characters are further developed. There is no one ongoing storyline, therefore the plots are character-driven and serve to gradually develop characters, especially the main protagonists.

GS Mikami Gokuraku Daisakusen!! won the Shogakukan Manga Award for shōnen.