It is a reverse posture of Chakrasana. Lie down on your back. First stretch your feet outward and then raise your legs straight unto 45. Now raise your back and try to touch the feet with your hands straight. Only the buttocks should be on the ground. Now leave the feet and stay in this position foe sometime.
As it is a reverse posture, it brings the nervous system in natural position. Balance of the body is maintained. It reduces the paunch and cures constipation.